Saddleback company makes camping lanterns using a single production process. all direct materials are added at the beginning of the manufacturing process. information for the month of march follows: units costs beginning work in process (30% complete) 117,800 direct materials $ 192,000 conversion cost 344,000 total cost of beginning work in process $ 536,000 number of units started 243,000 number of units completed and transferred to finished goods 334,800 ending work in process (65% complete) ? current period costs direct materials $ 507,400 conversion cost 648,000 total current period costs $ 1,155,400