Jane industries manufactures plastic toys. during october, jane's fabrication department started work on 10 comma 70010,700 models. during the month, the company completed 11 comma 00011,000 models, and transferred them to the distribution department. the company ended the month with 2 comma 5002,500 models in ending inventory. there were 2 comma 8002,800 models in beginning inventory. all direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. the fifo method of process costing is being followed. beginning work in process was 3030% complete as to conversion costs, while ending work in process was 5555% complete as to conversion costs.