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 220 pounds of alloy in process, which were 60% complete as to conversion. The Work in Process balance for these 220 pounds was $32,296, determined as follows:

1	Direct materials (220 $136)	$29,920.00
2	Conversion (220 60% $18)	2,376.00
3		$32,296.00

During May, the Casting Department was charged $408,900 for 2,900 pounds of alloy and $28,280 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 2,920 pounds of finished castings to the Machining Department. The May 31 inventory in process was 20% complete as to conversion.

Required:

A.

(1)	On May 1, prepare the journal entry for the Casting Department for the materials charged to production.*
(2)	On May 31, prepare the journal entry for the Casting Department for the conversion costs charged to production.*
(3)	On May 31, prepare the journal entry for the Casting Department for the completed production transferred to the Machining Department.*
*	Refer to the Chart of Accounts for exact wording of account titles.

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).