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. The following is given for a cooking department for month of May: 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: Beginning Work in Process Costs: DM \$216,000; CC \$27,000 Costs added during current period: DM $1346,800;CC$234,880 What is the equivalent units for direct materials for May? Example of Answer: 4000 (No comma, space, decimal point, or \$ sign) What are the equivalent units for conversion costs for May? Example of Answer: 4000 (No comma, space, decimal point, or $ sign) Compute the conversion cost per equivalent unit in May. Example of Answer: 4.67 or 0.30 or 2.00 (No comma, space, or $ sign) Compute total normal spoilage cost. Example of Answer: 4000 (No comma, space, decimal point, or \$ sign) What is the cost of units completed and transferred out to Testing Department? Example of Answer: 4000 (No comma, space, decimal point, or \$ sign) What amount of direct materials costs is assigned to the ending Work-in-Process account for May? Example of Answer: 4000 (No comma, space, decimal point, or $ sign) What amount of conversion costs is assigned to the ending Work-in-Process account for May? Example of Answer: 4000 (No comma, space, decimal point, or \$ sign)