Waterway Industries works hard to keep pace with demand for its modern chandelier. To get it out the door, Waterway 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. Units DM Conversion Costs Units in beginning WIP Inventory 500 Beginning WIP Inventory degree of completion 70% Costs in beginning WIP Inventory $31,800 $17.730 New units started 7,800 Costs added to WIP Inventory this period $366,600 $209,670 Units completed 7,100 Units in ending WIP Inventory 1,200 Ending WIP Inventory degree of completion 40% (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 Waterway Industries uses the FIFO method of process costing. Total cost of units completed $ Cost of units in ending WIP Inventory $