UNITS Beginning Work-in-Process Inventory 60 rolls Transferred in from Spinning Department during November 575 rolls Completed during November 500 rolls Ending Work-in-Process (80% complete for conversion work) 135 rolls COSTS Beginning Work-in-Process Inventory (transferred in costs, $4,600; materials cost, $1,650; conversion costs, $5,250) $11,500 Transferred in from Spinning Department 22,070 Materials cost added during November 12,320 Conversion costs added during November (manufacturing wages, $8,575; manufacturing overhead allocated, $43,935) 52,510 osts accounted for: Completed and transferred out Total costs accounted for