Departamento A 1/1/22 to 1/31/22 UNITS: Work in process, beginning of period 4.250 (100% completed with D/M & 20% with C/C) Units started during month 17,500 Units completed during month 16,500 Work in process at end of period 5,250 (100% completed with D/M & 60% with C/C) COSTS: Work in process, beginning: D/M $ 31,550 C/C 22,755 Direct material used during period 142,450 Conversion cost used during period 245,520 Departamento A 2/1/22 to 2/28/22 UNITS: Work in process, beginning of period 5,250 (100% completed with DM & 60% with C/C) Units started during month 35,000 Units completed during month 33,000 Work in process at end of period 7.250 (100% completed with DAM & 60% with C/C) COSTS: Work in process, beginning: D/M $ 63,100 CIC 45,510 Direct material used during period 284,900 Conversion cost used during period 485,040