The june 1 work in process inventory consisted of 5,600 units with $21,270 in materials cost and $18,730 in conversion cost. the june 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. during june, 38,100 units were started into production. the june 30 work in process inventory consisted of 9,200 units that were 100% complete with respect to materials and 50% complete with respect to conversion. 6. what is the cost of beginning work in process inventory plus the cost added during the period for materials