AccuBlade Castings Inc. casts blades for turbine engines. Within the Casting Department, alloy is

first melted in a crucible, then poured into molds to produce the castings. On May $1,$ there were

$230$ pounds of alloy in process, which were $60\%$ complete as to conversion. The Work in Process

balance for these $230$ pounds was $$30,774,$ determined as follows:

During May, the Casting Department was charged $$350,000$ for $2,500$ pounds of alloy and

$$19,840$ for direct labor. Factory overhead is applied to the department at a rate of $150\%$ of

direct labor. The department transferred out $2,530$ pounds of finished castings to the Machining

Department. The May $31$ inventory in process was $44\%$ complete as to conversion.

a$.$ Prepare the following May journal entries for the Casting Department:

i$.$ The materials charged to production

ii$.$ The conversion costs charged to production

iii. The completed production transferred to the Machining Department

b$.$ Determine the Work in Process$-$Casting Department May $31$ balance.

c$.$ Compute and evaluate the change in the costs per equivalent unit for direct

materials and conversion from the previous month $($April$).$