$\backslash$table$[[$Work in process, May $1,$Units,$],[15,000,],[$Units started during May,$0,000,],[$Units completed and transferred out $68,000,],[$Work in process, May $31,000,],[$Costs:$,$Total,Direct Materials,Conversion Costs$],[,,],[$Work in process, May $1,$$$41,250,$$$16,500,$$$24,750$