30) In May, 175,000 units were finished and transferred to finished goods. Ending Work in Process for May included 60,000 unfinished units 25% complete with respect to Conversion Costs. Calculate the Conversion Cost equivalent units of production for May.

31) Following is a mostly complete Cost of Goods Manufactured schedule.

Work-in-Progress (1/1)			$175,000
Direct Materials
Raw Materials Inventory (1/1)	$ ? (a)
Add: Raw Materials Purchases	186,000
Total Raw Materials Available	$ ? (b)
Less: Raw Materials Inventory (12/31)	15,000
Direct Materials Used		$180,000
Direct Labor		$ ? (c)
Manufacturing Overhead
Indirect Labor	28,000
Factory Depreciation	31,000
Factory Utilities	52,000
Total Manufacturing Overhead		111,000
Total Manufacturing Costs			$ ? (d)
Total Cost of Work-in-Progress			$ ? (e)
Less: Work-in-Progress (12/31)			81,000
Cost of Goods Manufactured			$635,000

Complete the above schedule by indicating the correct values for items a, b, c, d and e. Please show your work.