Helix corporation produces prefabricated flooring in a series of steps carried out in production departments. all of the material that is used in the first production department is added at the beginning of processing in that department. data for may for the first production department follow: percent complete units materials conversion work in process inventory, may 1 76,000 100 % 40 % work in process inventory, may 31 56,000 100 % 25 % materials cost in work in process inventory, may 1 $ 60,000 conversion cost in work in process inventory, may 1 $ 17,800 units started into production 258,000 units transferred to the next production department 278,000 materials cost added during may $ 408,180 conversion cost added during may $ 256,680