Delilah, Incorporated, manufactures quality hair care products. The ingredients are combined in the mixing department and put in 16-ounce containers in the packaging department. The following information pertains to the mixing department for the month of May: Units (Gallons) Work in process, May 1 (100% complete materials, 75% labor and overhead) Started during May Work in process, May 31 (100% complete materials, 50% labor and overhead) NEIDENTIAL 8,000 The costs in work in process at May 1 in the mixing department were as follows: Mixing Department Work in process, May 1: Materials Direct labor Manufacturing overhead Total costs RM15.000 20,000 17,600 RM52.600 Table 3