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 6,400 11,900 Materials Conversion Work in process inventory, May 1 Work in process inventory, May 31 95% 35% 65% 60% 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 $1,800 $4,500 170,500 165,000 $67,000 $367,000