$($Question $45)$ Cherrington Company uses a process costing system. For May, the month just completed, the beginning work in process inventory consisted of $50,000$ units which were $60\%$ complete with respect to conversion costs. The ending inventory for the month was $20\%$ complete with respect to conversion costs. A summary of cost data for the month follows:

$\backslash$table$[[,$Units,Conversion costs$],[$Work in process inventory, May $1,50,000,$$$30,000$