Phypho Company uses the Weighted Average method in its process costing system. The company adds materials at the beginning of the process. Conversion was 45% complete with respect to the 11,000 units in work in process at May 1 and 40% complete with respect to the 12,000 units in work in process at May 31. During May, 26,000 units were completed and transferred to the next department. An analysis of the costs relating to work in process at May 1 and to production activity for May follows: Materials Conversion Work in process May 1 $ 28,420 $ 45,556 Costs added during $ 252.020 $ 176,820 May The total cost of units transferred for May was: (NOTE: Enter a number with two decimal places, do not add commas or dollar signs. Enter a minus sign for a negative number) 19