ABC Company manufactures a produces a single product that goes through two departments prior to completion-the Pressing Department followed by the Assembly Department. The following information is available about work in the first department, the Pressing Department, for June. Percent Completed Units Materials Conversion 70,000 70% 460,000 450,000 80,000 40% Work in process, beginning Entered into production Completed and transferred out Work in process, ending 75% 25% Work in process, beginning Cost added during June MaterialsConversion 36,550 13,500 391,850 287,300