$\backslash$table$[[$Manufacturing Costs,Production Data$],[$Begineing work in process,,,Beginning work in process,$14\mathrm{.}500$ units$],[$Materials$,$$$17,500,,$Urits completed and transferred out,$54,500],[$Conversion costs,$14,160,$$$31,660,$Units started inproduction,$50\mathrm{.}500],[$Costs added during the month,,,Ending work in process,$10\mathrm{.}500$ units$],[$Direct materials,,$190,500,,],[$Direct labor,,$67,000,,],[$Maxifacturing overhead,,$37,700,,],[,,$$$324\mathrm{.}860,,]]$