physical transferred conversion units DM costs total costs in costs Costs (tons) beginning inventory 60 $80,000 $8,500 $30,000 $118,500 transferred in during June 115 $117,000 $96,200 ending inventory 45 degree of completion end inv 100.0% 40.0% 60.0% costs added during June $29,300 $64,600 $93,900 Complete the numbers in the table