Data table Physical Units Direct Conversion (Watches) Materials Costs 60 $521,450 $64,500 485 455 90 $3,832,000 $1,551,000 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, 65%; conversion costs, 35%. b Degree of completion: direct materials, 70%; conversion costs, 40%.