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ABC Company operates two departments, Department A and Department B and employs a FIFO process costing system. Department A reported the following inventory information for June : % complete units 14,000 18,000 42% % complete conversion 79% 14% work in process, June 1 work in process, June 30 65% The cost of beginning work in process and the costs added during June in Department A were as follows: work in process, June 1 costs incurred during June DM $ 44,902 289,822 Conversion $ 42,336 227,556 During June, Department A completed 35,000 units and transferred them to Department B. The cost to complete the units in beginning work in process was