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Chapter 12 484 For the month Of May, the Cutting Department ofDamit Co had 80% complete as to the beginning work in process and 50% complete a 44. the ending work in process. Related data follow: Conversion UnitsCosts 50,000 P88,000 Work in process, 1 May Units started and costs incurred in May Units completed and transferred to 270,000 200,000 572,000 the next department in May If the company were using FIFO method, the conversion cost of the work in process in the Cutting Department at the end of May would amount to a. P156,000 b. P254,000 c. P132,000 d. P176,000