5) A company has identified the following overhead costs and cost drivers for the coming year:

Overhead Item	Cost Driver	Budgeted Cost	Budgeted Activity Level
Machine setup	Number of setups	$ 20,000	200
Inspection	Number of inspections	130,000	6,500
Material handling	Number of material moves	80,000	8,000
Engineering	Engineering hours	50,000	1,000
Total		$280,000

The following information was collected on three jobs that were completed during the year:

	Job 101	Job 102	Job 103
Direct materials	$5,000	$12,000	$8,000
Direct labor	$2,000	$ 2,000	$4,000
Units completed	100	50	200
Number of setups	1	2	4
Number of inspections	20	10	30
Number of material moves	30	10	50
Engineering hours	10	50	10

If the company uses activity-based costing, compute the cost of each unit of Job 102.

Use the following information to answer questions 6, 7, and 8.

6) Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May.

	Units
Beginning work-in-process inventory, May 1	16,000
Started in production during May	100,000
Completed production during May	92,000
Ending work-in-process inventory, May 31	24,000

The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs.

Costs pertaining to the month of May are as follows:

• Beginning inventory costs are materials, $54,560; direct labor, $20,320; and factory overhead, $15,240.
• Costs incurred during May are materials used, $468,000; direct labor, $182,880; and factory overhead, $391,160.

6) Using the weighted-average method, the equivalent unit cost of materials for May is __________?

7) Using the weighted-average method, the equivalent unit conversion cost for May is __________?

8) Using the weighted-average method, the total cost of the units in the ending work-in-process inventory at May 31 is __________?