i Data Table UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending Work-in-Process (80% complete for conversion work) COSTS 55 rolls 560 rolls 490 rolls 125 rolls Beginning Work-in-Process Inventory (transferred in costs, $3,500; materials cost, $1,750; conversion costs, $5,420) $ 10,670 Transferred in from Spinning Department 18,025 Materials cost added during November 13,010 Conversion costs added during November (manufacturing wages, $8,120; manufacturing overhead allocated, $45,460) 53,580 Print Done X