sandia corporation manufactures metal toolboxes. it adds all materials at the beginning of the manufacturing process. the company has provided the following information: units costs beginning work in process (30% complete) 80,000 direct materials $ 80,000 conversion cost 190,000 total cost of beginning work in process $ 270,000 number of units started 152,000 number of units completed and transferred to finished goods ? ending work in process (50% complete) 68,000 current period costs direct materials $ 180,000 conversion cost 314,000 total current period costs $ 494,000