Work in process, beginning: Units in process -. . ..... 300 Percent complete with respect to materials...... 80% Percent complete with respect to conversion.... 70% Costs in the beginning inventory: Materials cost ..... $1,368 Conversion cost ........ $8,064 Units started into production during the month.. 11,000 Units completed and transferred out ........... 11,000 Costs added to production during the month: Materials cost .............. $64,948 Conversion cost ......... $412,179 Work in process, ending: Units in process 300 Percent complete with respect to materials....... 80% Percent complete with respect to conversion.... 10%