Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 201 million barrels of oil in May and shipped 186 million barrels in the pipeline. The costs of the resources used by Graham in May consist of the following: Materials Conversion costs (labor and overhead) $3,235 million $3,200 million Required: The production supervisor estimates that the ending work in process is 60 percent complete on May 31. Compute the cost of oil shipped in the pipeline and the amount in work-in-process ending inventory as of May 31. (Do not round intermediate calculations. Enter your answers in millions. For example, enter "1" instead of "1,000,000".) Cost of oil shipped in the pipeline Work-in-process ending inventory million million