Data Table at Units conversion Costs 510 Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1) 85 $464,000 $83,200 Started in May 2017 Completed during May 2017 450 Ending work in process (May 31) 145 Total costs added during May 2017 $3,215,000 $1,390,000 Degree of completion: direct materials, 80%; conversion costs, 35%. "Degree of completion direct materials, 80%; conversion costs, 40%. Print Done