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:

		Percent Complete
	Units	Materials	Conversion
Work in process inventory, May 1	59,000	65	%		30	%
Work in process inventory, May 31	39,000	40	%		20	%
Materials cost in work in process inventory, May 1				$	49,600
Conversion cost in work in process inventory, May 1				$	13,900
Units started into production					253,400
Units transferred to the next production department					273,400
Materials cost added during May				$	337,660
Conversion cost added during May				$	199,812