Beginning WIP 75% for materials 45% for conversion Transferred-in Completed Ending WIP 60% for materials 20% for conversion Cost: Beginning WIP Direct materials = $67,500 Conversion = 145,400 Transferred-in = 99,000 Transferred - in from department 1 = $1,550,050 Direct materials added Conversion added = 909,375 Conversion added = 542,875 The cost of ending WIP is closet to a. $133,950 b. 593,750 c. 414, 200 d. 311, 900