Information relating to production in Department A for May is as follows:

May 1 Balance, 1,000 units, % completed

$22,150 31 Direct materials, 5,000 units 75,000 31 Direct labor 32,500 31 Factory overhead 16,250 If 500 units were one-fourth completed at May 31, 5,500 units were completed during May, and in¬ ventories are costed by the first-in, first-out method, what was the number of ec|uivalent units of pro¬ duction with respect to conversion costs for May?

A. 4,500 C. 5,500 B. 4,875 D. 6,000 4.Based on the data presented in Question 3, what is the conversion cost per equivalent unit?

A. $10 C. $25 B. $15 D. $32 AppendixLO1