Sheffield Industries works hard to keep pace with demand for its modern chandelier. To get it out the door, Sheffield first machines raw materials into key component parts. Next, the component parts are assembled. These two processing departments work together, coordinating the output from the machining process into the assembly process. All DM resources are added at the beginning of the machining process, while conversion costs are added evenly throughout the process. For May, the following information was available for the machining process. (a) Determine the total cost of units completed and the cost of units in ending WIP Inventory-Machining in May by completing Steps 1-5 of the template, assuming Sheffield Industries uses the FIFO method of process costing. Total cost of units completed $ Cost of units in ending WIP Inventory $