adds direct materials at the beginning of the process, and conversion activity occurs throughout productionThe beginning work$-$process inventory is $60\%$ complete with respect to conversion the ending workin$-$process inventory is $20$completeThe folowing to May Work in process $,$ May $1$ Units started during May Units completed and transferred out in process, May $31$ Units $15,0$e$060,00068,0007,000$ Direct Materials Conversion Costs Total Costs: Work in process $,$ May $1$ Costs incurred during May $41,250234,63016,50072,00024$; $162,638$ Totals $275,88088,500187,380$ the cost pe