Helix Corporation uses the weighted$-$average method of process costing. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material used in the first production department is added at the beginning of processing in that department. Data for May for the first production depariment follow:

$\backslash$table$[[,$Units,Percent Complete$],[,$Materials,Conversion$],[$Work in process inventory, May $1,69,000,100\%,50\%$