$018-4,$ Accessory World makes floor mats for the automobile industry. Finished sets of mats must pass through two departments: Cutting and Coating. Large sheets of synthetic material are cut to size in the Cutting Department and then transferred to the Coating Department, where each set is sprayed with a chemical coating for improved durability. The following information pertains to May activity in the Cutting Department.

Cost data:

Conversion costs incurred in May $..................................................87,200$

Physical units data:

Units in process, May $1..........................................................8,00$ sets

Percentage of completion data:

Direct materials, May $1.................................................................100\%$

a$.$ Prepare a schedule showing: $(1)$ the number of mat sets transferred from the Cutting Department to the Coating Department in May, and $(2)$ the number of mat sets started and completed by the Cutting Department in May.

b$.$ Compute the equivalent units of input resources for the Cutting Department in May.

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