Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 214 million barrels of oil in May and shipped million pipeline. The costs of the resources used by Graham in May consist of the following: The production supervisor estimates that the ending work in process is 80 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