Question 3 of 7 < > View Policies -15 E Current Attempt in Progress Harris Furniture Company manufactures living room furniture through two departments: Framing and Upholstering. Materials are entered at the beginning of each process. For May, the following cost data are obtained from the two work in process accounts. Framing Upholstering Work in process, May 1 $0 $? Materials 450,000 ? Conversion costs 261,000 330,000 Costs transferred in 0 600,000 Costs transferred out 600,000 Work in process, May 31 111,000 ? Answer the following questions.