Windsor Industries works hard to keep pace with demand for its modern chandelier. To get it out the door, Windsor 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.

$\backslash$table$[[,$Units,DM$,$Conversion Costs$],[$Units in beginning WIP Inventory,$500,,],[$Beginning WIP Inventory degree of completion,,?,$70\%$