Percent Completed Tons of Pulp Materials Conversion Work-in-Process Inventory, May 1 Started during May 4,000 100% 50% 14,000 Units to account for 18,000 Units from beginning Work-in-Process, which were completed and transferred out during May 4,000 Started and completed during May 8,400 Work-in-Process Inventory, May 31 5,600 100% 50% Total units accounted for 18,000 The following cost data are available: Work-in-Process Inventory, May 1 Direct materials Conversion Costs incurred during May Direct materials Conversion $ 65,120 64,144 212,800 275,880