Data table Physical Units Direct Conversion (Watches) Materials Costs 100 $464,000 $91,000 510 450 160 Beginning work in process (May 1) a Started in May 2017 Completed during May 2017 Ending work in process (May 31) b Total costs added during May 2017 a Degree of completion: direct materials, 80%; conversion costs, 35%. b Degree of completion: direct materials, 80%; conversion costs, 40%. $3,237,000 $1,916,000