Crandall's Ceramic Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process.
| Production |
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Beginning inventory of 3,200 units that are 100 percent complete for materials and 26 percent complete for conversion.
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14,200 units were started during the period and ending inventory of 3,700 units 12 percent complete for conversion.
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| Manufacturing Costs |
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Beginning inventory was $20,100 ($10,600 materials and $9,500 conversion costs). |
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Costs added during the month were $28,400 for materials and $56,700 conversion cost ($27,200 labor and $29,500 applied overhead).
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