Concrete Creations manufactures concrete bird baths that are sold through retail outlets nationwide. The bird baths are made in a two-stage process. In the Forming Department, the concrete is poured into silicone molds where it is allowed to cure and set. Once set, the birdbaths are removed from the mold and sent to the Finishing Department where any imperfections are removed and the birdbaths are sprayed with a special sealant.

Information for the Forming Department for the month of May is provided below.

Percent Complete Units Materials Conversion Work in Process, Beginning 10,000 100% 60% Started into Production 90,000 Completed and Transferred Out 80,000 Work in Process, Ending 20,000 100% 40% Materials Conversion Work in Process, beginning 12,600 S 12,400 Cost added during period 167,400 119,350