Regal Polish manufactures a single product in one department anduses a process c

Regal Polish manufactures a single product in one department anduses a process costing system. At the start of May there were10000 units in process that were 100% complete with respect todirect materials and 60% complete with respect to conversion costs(labor and overhead). During the month the company beganproduction on 105000 units and ending Work in Process Inventoryconsisted of 5000 units that were 100% complete with respect tomaterial and 70% complete with respect to conversion costs. CostInformation: Beginning Work in Process Costs Added in May Directmaterial $4000 $76500 Direct labor 200 8880 Manufacturingoverhead 300 9915 Total: $4500 $95295