25 spoed [The following information apples to the questions displayed below) Qual o manufactures a single product in two departments Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly of these transferred units, 38,700 were in process in the Cutting department at the beginning of May and 162,500 were started and completed in May, May's Cutting department beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of May. 52,500 additional units were in process in the Cutting department and were 60% complete with respect to materials and 20% complete with respect to conversion The Cutting department had $504 350 of direct materials and $469108 of conversion cost charged to it during May. Its beginning inventory included $75,275 of direct materials cost and $29,693 of conversion cost book Problem 16-6AA Part 1 1. Compute the number of units transferred to Assembly Totul de unts Qualco manufactures a single product in two departments Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly of these transferred units, 38,700 were in process in the Cutting department at the beginning of May and 162,500 were started and completed in May, May's Cutting department beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of May, 52,500 additional units were in process in the Cutting department and were 60% complete with respect to materials and 20% complete with respect to conversion The Cutting department had $504,350 of direct materials and $469,108 of conversion cost charged to it during May Its beginning inventory included $75,275 of direct materials cost and $29,693 of conversion cost. Problem 16-6AA Part 2, 3 and 4 2-4. Using the FIFO method, assign May's costs to the units transferred out and assign costs to its ending work in process inventory (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (CUP) FIFO method Units Materials EUP Materials % Conversion EUP Conversion Total unit Cost peopivalent unit of production Materials Conversion Cont EUP Costa EUR Q Total costs Equivalent units of production Cost per equivalent unit of production Grounded to 2 decimals) Total cost account for Beginning inventory Cont 0 0