Cutting Department Beginning inventory: Dh40,000 for materials and Dh60,000 for conversion costs. Ending work-in-process inventory: 40% complete. Direct materials are added at the beginning of the process. Finishing Department Beginning work in process: 80% complete as to conversion. Beginning inventories included Dh24,000 for transferred-in costs and Dh28,000 for conversion costs. Ending inventory was 30% complete. Direct materials for finishing the units are added near the end of the process. Additional information about the two departments follows: Cutting Finishing Beginning work-in-process units 20,000 24,000 Units started this period 60,000 Units transferred this period 64,000 68,000 Ending work-in-process units 20,000 Material costs added Dh48,000 Dh34,000 Conversion costs 28,000 68,500 Transferred-out cost 128,000 Required: Prepare a process costing worksheet, using FIFO for the finishing department