Percent Completed Tons of Pulp Work-in-Process Inventory, May 1 4,000 Materials 100% Conversion 50% Started during May 15,000 Units to account for 19,000 Units from beginning Work-in-Process, which were completed and transferred out during May 4,000 Started and completed during May 9,000 Work-in-Process Inventory, May 31 6,000 100% 50% Total units accounted for 19,000 The following cost data are available: Work-in-Process Inventory, May 1 Direct materials Conversion Costs incurred during May Direct materials Conversion $ 60,570 36,320 230,700 414,400