Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the Cutting department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing department. Information for the Cutting department for the month of May follows. Units Direct materials Percent Complete Conversion Percent Complete Beginning work in process inventory 53,000 100% 40% Units started this period 231,000 Units completed and transferred out 206,000 Ending work in process inventory 78,000 100% 20% Production cost information for the Cutting department follows: Beginning work in process Direct materials $