* Fact Pattern: Ch.06 Process Costing Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May. Units BWIP, May 1 16,000 Units started 100,000 Units completed 92,000 The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of May are as follows: Beginning inventory costs are materials, S54,560, direct labor, $20,320, and overhead, $15.240. Costs incurred during May are materials used, 5468,000, direct labor, $182,880; and overhead, $391,160 Using the FIFO method, Kimbeth's total cost of units in the ending work-in-process inventory at May 31 is $156,960 S155,328 OS154,800 OS153,168