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Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of $73,000$ chairs. During the month, the firm completed $78,000$ chairs, and transferred them to the Finishing Department. The firm ended the month with $10,000$ chairs in ending inventory. There were $15,000$ chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was $30\%$ complete as to conversion costs, while ending work in process was $80\%$ complete as to conversion costs.

$\backslash$table$[[$Beginning inventory:,$],[$Direct materials,$$24,000$