Data table C D E Transferred-In Direct Conversion Costs Materials Costs 85 $ 93,500 $ 0 $ 34,000 100% 0% 60% 1 A 2 Work in process, beginning inventory (June 1) 3 Degree of completion, beginning work in process 4 Transferred-in during June 5 Completed and transferred out during June 6 Work in process, ending inventory (June 30) 7 Degree of completion, ending work in process 8 Total costs added during June B Physical Units (tons) 120 150 55 100% 0% 142,500 $ 33,750 $ 60% 79,500