The following facts describe the events of May, 2020, for the Mixing Department of Pump-You-Up Natural Dietary Supplements.After mixing, the products moved on to the Bottling Department.

PHYSICAL FLOW 0F PRODUCT: * Beginning work-in-w100% complete with respect to material; 70% complete for labor and overhead costs). * Units started in May * Ending work-in-WMO'M: complete with respect to material; 20% complete for labor and overhead costs). COSTS ASSOCIATED WITH MIXING DEPARTMENT: Beginning Inventory Current Costs Total Labor & Material Overhead Costs Total Cost $ 80,000 $ 98,000 $ 178,000 1,720,000 3,122,000 4,842,000 $1,800,000 $3,220,000 :5 5,020,000 Pounds of Supplement 480,000 50,000