Required information DDS Manufacturing makes Dust Density Sensors (DDS). a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May: Beginning work in process inventory 20 00 Started into production during May 100,000 Completed during May 96,00 Ending work in process inventory 24,00 The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows: -IEEE_ Conversion Beginning work-in- $80,000 $35,560 process inventory Costs incurred during $468,000 $600,000 May