Pylonic Mfg. produces concrete garden border sections. All material is added at the beginning of processing. Production and cost information for May 2010 are as follows:

WA EUP

Direct material ....160,000 sections

Direct labor .....152,000 sections

Overhead .......150,000 sections

FIFO EUP

Direct material .....120,000 sections

Direct labor .......124,000 sections

Overhead .......132,000 sections

Beginning WIP Inventory costs

Direct material ....$19,600

Direct labor ..... 6,320

Overhead ...... 10,020

Current period costs

Direct material ....$54,000

Direct labor ...... 34,720

Overhead ...... 84,480

a. What is the total cost to account for?

b. Using weighted average process costing, what is the cost per equivalent unit for each cost component?

c. Using FIFO process costing, what is the cost per equivalent unit for each cost component?

d. How many units were in beginning inventory and at what percentage of completion was each cost component?