Ann manufactures alternate cosmetics goes through two processing departments prior to completion.

The following data pertains to the operations of the first department & the second department for May.

The first department

	Units	Materials	EU	Conversion	EU
WIP, beginning	30,000	100%	?	70%	?
Started into production	170,000
Completed and transferred out	160,000	100%	?	100%	?
WIP, ending	40,000	100%	?	40%
Started and completed	130,000	100%	?	100%	?
		Material costs		Conversion costs
WIP, beginning		$24,000		$42,000
Costs added during the current moth		$334,800		$638,000

The Second department

	Units	Materials	EU	Conversion	EU
WIP, beginning	50,000	60%	?	40%	?
Transferred from the 1st department and Started into production	160,000
Completed and transferred out	180,000	100%	?	100%	?
WIP, ending	30,000	30%	?	20%	?
Started and completed	130,000	100%	?	100%	?
		Material costs		Conversion costs
WIP, beginning		$60,000		$100,000
Costs added during the current moth		$200,000		$420,000

Instructions: Using the weighted average method and the FIFO method,

1. Compute the equivalent units of production for materials and conversion in the first department for May.
2. Compute the cost per equivalent unit for materials and conversion in the first department for May.
3. Compute the cost of ending WIP-first department for materials, conversion, and in total for May.
4. Compute the cost of units transferred out from the first department for materials, conversion, and in total for May.
5. Compute the equivalent units of production for materials and conversion in the second department for May.
6. Compute the cost per equivalent unit for materials and conversion in the second department for May.
7. Compute the cost of ending WIP-second department for materials, conversion, and in total for May.
8. Compute the cost of units transferred out from the second department for materials, conversion, and in total for May.