a. Based upon the data in Exercise 18-7, determine the following:
1. Direct materials cost per equivalent unit.
2. Conversion cost per equivalent unit.
3. Cost of the beginning work in process completed during May.
4. Cost of units started and completed during May.
5. Cost of the ending work in process.
b. Assuming that the direct materials cost is the same for April and May, did the conversion cost per equivalent unit increase, decrease, or remain the same in May?