Moe Company manufactures kitchen tables. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred $($and allocated$)$ uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Assembly Department. Data for the Cutting Department for the month of May $2024$ follow:

$\backslash$table$[[$Work$-$in$-$process, May $1^a,50,000$ units,$],[$Direct Materials $($actual$),,$$$70,500$