Graham Petroleum produces oil. On May 1, it had no work in process inventory. It started production of 203 million barrels of or in May and shipped 178 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) 54,066 million $3,200 million Required: The production supervisor estimates that the ending work in process is 80 percent complete on May 31 Compute the cost of shipped in the pipeline and the amount in work in process ending inventory as of May 31 (Do not found intermediate calculation Enter your answers in millions. For exemple, enter"1" instead of "1,000,000) Cost of all shipped in the pipeline Wode-in-process ending inventory milion milion