The Fuller Company manufactures a product that goes through two departments prior to completion. The following information is available on work in one of these departments, the Forming Department, during May:

Percent Completed Number of Units Materials Conversion Work in process, May 1 70.000 5/7 3/7 Started into production 460.000 Completed and transferred 450,000 out Work in process, May 31 80,000 7/8 5/8 Cost in the beginning work-in-process inventory and cost added during the month were as follows: Materials Conversion Work in process, May 1 542.190 $38.000 Cost added during May $440.810 5394,000