Nelson Corporation Nelson Corporation has the following information available for May of the current year Beginning Work in Process Inventory 10,000 units 120,000 units (25% complete as to conversion) Started Ending Work in Process Inventory (30% complete as to conversion) 30,000 units Beginning Work in Process Inventory Costs: $ 2,100 2,030 Material Conversion Current Period Costs: Material Conversion 33, 000 109, 695 All material is added at the start of production and all products completed are transferred out