Fact Pattern: Kimbeth Manufacturing uses a process cost system to The beginning inventory was 60% complete for materials manufacture Dust Density Sensors for the mining and 20% complete for conversion costs. The ending industry. The following information pertains to inventory was 90% complete for materials and 40% operations for the month of May. complete for conversion costs. Units Costs pertaining to the month of May are as follows: Beginning work-in-process inventory, May 1 16,000 . Beginning inventory costs are materials, $54,560; direct Started in production during May 100,000 labor, $20,320; and overhead, $15,240. Completed production during May 92,000 * Costs incurred during May are materials used, Ending work-in-process inventory, May 31 24,000 $468,000; 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 O A. $153,168 O B. $154,800 O C. $155,328 O D. $156,960