Howell Food Products (HFP) produces the most popular of its canned soup varieties at the Stadium Plant.

The Stadium Plant has two departments: Mixing and Canning. Raw materials are added at two points in the production of the soup. First, vegetables are added at the beginning of production in the Mixing Department. After the process is 30 percent complete with respect to conversion, a unique broth is added to the vegetable-water mix. Once the soup is mixed, it is transferred to the Canning Department for cooking and packaging. The following information is available from the Stadium Plant for October. (No new material is added in the Canning Department.)

Canning Department Production and Costs: October

Beginning inventory (134,000 units, 60% complete with respect to Canning Department costs)
Total (Mixing and Canning Departments) cost: Beginning inventory	$ 307,460
Current work (1,270,000 units started)
Mixing Department costs	$ 1,738,300
Canning Department costs	856,988

The ending inventory has 184,000 units, which are 100 percent complete for Mixing Department costs.

The Mixing Department at the Stadium Plant uses FIFO process costing to account for production. In May, beginning work-in-process inventory consisted of 159,000 units, 40 percent complete with respect to conversion. The cost of vegetables put in production in May was $609,000. The cost of broth introduced into production in May was $234,000. Reported costs per equivalent unit for May were $1 per equivalent unit of vegetables and $0.54 per equivalent unit for broth.

Required:

Based on the information available, the ending work-in-process inventory in May was:

Multiple Choice

At least 30 percent complete with respect to conversion cost.

Less than 30 percent complete with respect to conversion cost.

More than 40 percent complete (the value for the beginning inventory) with respect to conversion cost.

There is not enough information to determine the degree of completion.