5. The following costs were accumulated by Department 2 of Hughes Company during April: Cost Transferred from Dept. 1 Material Conversion Total Costs Beginning Inventory $ 17, 050 $ 5, 450 $ 22, 500 Current Period Cost 184, 000 $ 34,000 104, 000 322, 000 $ 201, 050 $ 34, 000 $ 109, 450 $344, 500 Production for April in Department 2 (in units): WIP-April 1 2,000 60% complete Complete period transferred 20.000 WIP-April 30 5,000 40% complete Materials are not added in Department 2 until the very end of processing Department 2