adds direct materials at the beginning of the process, and conversion activity occurs throughout productionThe beginning work-process inventory is 60% complete with respect to conversion the ending workin-process inventory is 20completeThe folowing to May Work in process , May 1 Units started during May Units completed and transferred out in process, May 31 Units 15,0e0 60,000 68,000 7,000 Direct Materials Conversion Costs Total Costs: Work in process , May 1 Costs incurred during May 41,250 234,630 16,500 72,000 24; 162, 638 Totals 275,880 88,500 187,380 the cost pe