ABC Corporation provided the following information in relation May 2020 operations. Units in beginning inventory - 400 Units started into production - 3,000 Units in ending inventory - 300 Units transferred to another department - 3,100

The percentage of completion of beginning inventory is 80% for materials and 40% for conversion cost. As for the ending the inventory, the percentage of completion for materials and conversion are 70% and 60%, respectively. The cost of beginning inventory according to companys costing system was $11,040 of which $8,120 was for materials and the remainder is for conversion costs. The costs added during the month amounted to $132,730. The cost per equivalent unit for the month for material is $25.40 and $18.20 for conversion. The company is using FIFO method in its process costing system.

REQUIRED: 1. Calculate the total manufacturing cost per unit for the month of May 2020. 2. Calculate for the equivalent units of material and conversion that were required to complete the beginning inventory. 3. How much is the cost of units transferred to the next department for material, conversion and total for the month? 4. How much is the cost of ending work in process inventory for material, conversion and total month?