Physical units Direct materials Conversion costs Beg. WIP (May 1) 80 $493,360 $91,040 *Degree of completion Beg. WIP 90% 40% Started during May 500 Completed and transferred out 460 Ending WIP (May 31) 120 *Degree of completion End WIP 60% 30% Total costs added during May $3,220,000 $1,392,000 Required: Compute the costs of outputs using the weighted average method.