Helix Corporation produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow Work in process inventory, May 1 Work in process inventory, May 31 Units 5,000 10,000 Percent Complete Materials Conversion 100% 40% 100% 30% Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory. May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May 1,500 4.000 180,000 175.000 $ 54.000 $ 352.000 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. Total Cost of ending work in process inventory Cost of units completed and transferred out &