Weatherly Lumber Company processes wood pulp for manufacturing various paper products. The company employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. This is the company's production schedule for May Work-in-Process Inventory, May 1 Started during May Units to account for Units from beginning work-in-Process, which were completed and transferred out during May Work-In-Process Inventory, May 31 Started and completed during May Total units accounted for The following cost data are available: Mork-in-Process Inventory, May 1 Direct materials Conversion Costs Incurred during May Direct materials Conversion $ 57,720 58,686 212,240 367,030 eto search e m 44 W E R S x D C F 55 > Tons of Pulp Percent Completed Materials Conversion 3,000 100% sex 14,000 17,000 3,000 8,400 5,600 100x 17,000 T 99 Be 27 O 8 1.00 C 9 K G H r B N M O O P