Mayburns, a brand of mass produced sunglasses are made using metal frames (which are added at the beginning of production), plastic lens (added when the units are 50% complete) and paint (added when the units are 80% complete). Conversion costs are incurred uniformly throughout the production process. In June the opening WIP contains units that are 15% complete. Indicate in the following table which costs have been incurred for these units in opening WIP (for each row select the appropriate answer from the drop-down options): Manufacturing cost type Cost incurred in June opening WIP? Material metal - [Select] Material - plastic [Select] Material - paint [Select] Direct labour [Select] Overhead [Select] > > > W