Work in process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May Units 65,000 45,000 Percent Complete Materials 100% 100% Conversion 30% 20% $ 53,300 $ 15,400 257,000 277,000 $ 98,040 $ 221,980

\begin{tabular}{|c|c|c|c|} \hline & & Percent & Complete \\ \hline & Units & Materials & Conversion \\ \hline Work in process inventory, May 1 & 65,000 & 1008 & 308 \\ \hline Work in process inventory, May 31 & 45,000 & 1008 & 208 \\ \hline Materiala cost in work in process inventory, May 1 & & & $53,300 \\ \hline Convernion cost in work in process invontory, May 1 & & & $15,400 \\ \hline Units started into production & & & 257,000 \\ \hline Units transferred to the next production department & - & & 277,000 \\ \hline Materials cost added during May & & & $98,040 \\ \hline Conversion cost added during May & & & $221,980 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & & Percent & Complete \\ \hline & Units & Materials & Conversion \\ \hline Work in process inventory, May 1 & 65,000 & 1008 & 308 \\ \hline Work in process inventory, May 31 & 45,000 & 1008 & 208 \\ \hline Materiala cost in work in process inventory, May 1 & & & $53,300 \\ \hline Convernion cost in work in process invontory, May 1 & & & $15,400 \\ \hline Units started into production & & & 257,000 \\ \hline Units transferred to the next production department & - & & 277,000 \\ \hline Materials cost added during May & & & $98,040 \\ \hline Conversion cost added during May & & & $221,980 \\ \hline \end{tabular}