Regal Polish manufactures a single product in one department and uses a process costing system.

Regal Polish manufacturesa single product in one department and uses a process costing system. At the start of May,there were 10,000 units in process that were 100 percent complete with respect to direct materialand 60 percent complete with respect to conversion costs (labor and overhead). During themonth, the company began production of 105,000 units. Ending Work in Process Inventory consistedof 5,000 units that were 100 percent complete with respect to material and 70 percent completewith respect to conversion costs