Uurk in process$-$ Bginning Inventory $-$ $$190,000$

Units started $-$$ $640,000$

Units Completed and transfand? solve Ending Inventany$-$$$200,000$

Direct material biggining Materials percent complete $70\%$

Conversion Percent compute beggining $30\%$

Direct materials ending $60\%$ Conversion percent Complete Ending $40\%$

Direct material cost beginning $$390,000$ Conversion cost Beginning $$142,500$

Direct materials cost added $$2,460,000$ conversion cost, Added $$1,810,000$