EXHIBIT 4-5 Shaping and Milling Department Production Data for May Percent Complete Shaping and Milling Department Units Materials Conversion Beginning work in process inventory 200 55% 30% Units started into production during May 5,000 Units completed during May and transferred to the next department 4,800 100% 100% Ending work in process inventory 400 40% 25% *We always assume that units transferred out of a department are 100% complete with respect to the processing done in that department.