At Pablo Company, direct materials $($DM$)$ are added$$at the start$$of the process and conversion costs $($CC$)$ are added evenly during the process.$$ Company is using FIFO Method.

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The following is given for a cooking department for month of May:

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Physical Units

Beginning Work in process inventory $($CC $75\%$ complete$)$

$12,000$

Units started during current month

$74,000$

Units completed and transferred out during current month:

$65,000$

Ending Work in process inventory $($CC $80\%$ complete$)$

$18,000$

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Inspection occurs when production is$100$ percent$$completed$.$ Normal spoilage is $4$ percent of good units that successfully pass the inspection point in current month.

The following cost data are available:

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Beginning Work in Process Costs: DM $$216,000$; CC $$27,000$

Costs added during current period: DM $$1346,800$; CC $$234,880$

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What is the equivalent units for direct materials for May?

What are the equivalent units for conversion costs for May?

Compute the$$direct materials$$cost per equivalent$$unit$$during May.

Compute the conversion cost per equivalent$$unit$$in May.

Compute total normal spoilage cost.

What is the cost of units completed and transferred out to Testing Department?

What amount of direct materials costs is assigned to the ending Work$-$in$-$Process account for May?

What amount of conversion costs is assigned to the ending Work$-$in$-$Process account for May?