Company’sWork in Process Inventory account had a $ 68,000 beginning balance on May 1 ($ 43,000 of this related to direct materials used during April, while $ 25,000 related to conversion costs incurred during April). During May, the following costs were incurred in the department:

Direct materialsused.................................................................................... $ 103,000
Direct labor...................................................................................................    $ 12,000
Manufacturing overhead allocated to the department........................... $ 150,000

Summarize the department’s “Total costs to account for.” Prepare a schedule that summarizes the department’s total costs to account for by direct materials and conversion costs.