Work in ProcessForming
Beginning inventory, October 1	26,482
Direct materials	169,798
Conversion costs	162,400
Ending inventory	?

The Forming Department had 10,350 partially complete units in beginning work in process inventory. The department started work on 76,250 units during the month and ended the month with 8,600 units still in work in process. These unfinished units were? 60% complete as to direct materials but? 20% complete as to conversion work. The beginning balance of $26,482 consisted of $21,470 of direct materials and $5,012 of conversion costs.