... 0Direct labor 32 5Overhead 75 0 $ 7, 125Current period:Transferred-in $149 ,35 0Material (label and package) 11 ,76 0Direct labor 23, 76 7Overhead 50, 932 235 ,809Total cost to account for $242, 934 Part ... 70 ,000Ending inventory (1 /3 complete) 7, 500Material Conversion TotalBeginning inventory $ 6,400 $ 1, 232 $ 7, 632 Current period 74 ,400 31 ,76 8 106,168Total $80,800 $33 ,000 $1 13, 800Calculate the equivalent ... 1,900Direct labor 4 ,38 8Overhead 11,044 $ 32 ,35 2Current period costs:Prior department costs $ 1 37 ,080Varnish 14, 030 Direct labor 46,000Overhead 1 13, 564 31 0, 674 Total costs to account for $34 3,026Determine...