The increases to Work in Process—Roasting Department for Highlands Coffee Company for May as well as information concerning production are as follows:

Work in process, May 1, 1,150 pounds, 40% completed

$1,700

Coffee beans added during May, 10,900 pounds

28,600

Conversion costs during May

12,504

Work in process, May 31, 800 pounds, 80% completed

Goods finished during May, 11,250 pounds