CleanSweep produces outdoor brooms. On April 30, 2008, the firm had 7,200 units in process that were 60 percent complete as the material, 40 percent complete as to direct labor, and 20 percent complete as to overhead. During May, 374,000 brooms were started. Records indicate that 368,400 units were transferred to Finished Goods Inventory in May. Ending units in process were 70 percent complete as to material, 25 percent complete as to direct labor, and 10 percent complete as to overhead.

a. Calculate the physical units to account for in May.

b. How many units were started and completed during May

c. Determine May's EUP for each category using the weighted average method.

d. Determine May's EUP for each category using the FIFO method.

e. Reconcile your answers to part (c) and (d)