Work in process, May 1 (in units) ?question mark Units started during May 70,000 Total units to account for 80,000 Units completed and transferred out during May ?question mark Work in process, May 31 (in units) 10,000 Total equivalent units: direct material 80,000 Total equivalent units: conversion ?question mark Work in process, May 1: direct material $ 140,000 Work in process, May 1: conversion ?question mark Costs incurred during May: direct material ?question mark Costs incurred during May: conversion