It has a knitting department and a finishing department. This exercise focuses on the finishing department Direct materials are adde es the FIFO method. The following information for June 2014 is available. ent period lor transferred in oosts, direct materials, and conversion oostsloeomplete work in to start and complet Data Table Physical Units Transferred-lin Direct Conversion (tons) Materials Costs Costs work in process, beginning inventory (June 1) 75 52,500 0 37,500 Degree of completion, beginning work in process 100% Transferred in during June 135 Completed and transferred out during June 150 Work in process, ending inventory (June 30) Degree of completion, ending work in process 100% Total costs added during June 150,000 S 41,250 76,500