as follows: (Click the icon to view the testing department data.) Read the work in process inventory. Begin by summarizing the total costs to account for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Data table a Degree of completion: transferred-in costs, ?\%; direct materials, ?\%; conversion costs, 75%. b Degree of completion: transferred-in costs, ?\%; direct materials, ?\%; conversion costs, 60%