% complete DM 33% % complete conversion 48% work in process, May 1 units started during May work in process, May 31 units 113,000 201,000 169,000 74% 28% The cost of beginning work in process and the costs added during May were as follows: work in process, May 1 costs added during May DM $ 94,128 $418,986 Conversion $ 59,904 $372,816 Calculate the total cost of the handling department's work in process inventory at May 31 using the FIFO process costing method