June 2018 information Work in process, beginning inventory (June 1) Degree of completion, beginning work in process Transferred in during June Completed and transferred out during June Work in process, ending inventory (June 30) Degree of completion, ending work in process Total costs added during June - roce hake Physical Units Transferred-in Direct Conversion (tonnes) Costs Materials Costs 60 $ 66,000 $ 0 $ 30,000 100% 0% 50% 155 130 85 Print Done 100% 0% 80% $ 113,360 $ 29,250 $ 67,600