Work in process, October 1 Transferred in during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2017 Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs 5,500 $2,879,000 $0 $499,790 ? 29,800 1,700 $9,048,000 $10,877,000 $4,696,260 *Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 65%. Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 45%.