Carmelita inc., has the following information available: costs from costs from beginning inventory current period direct materials $2,500 $22,252 conversion costs 6,200 150,536 at the beginning of the period, there were 500 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. during the period 4,500 units were started and completed. ending inventory contained 340 units that were 30 percent complete as to conversion costs and 100 percent complete as to materials costs. (assume that the company uses the fifo process cost method.) the cost of completing a unit during the current period was