At the end of April, Department Z at the Tucumcare Glue Factory transferred all production to finished goods inventory. During May, the department started and fully completed 800 units. The month-end work in process (WIP) was 100% complete with respect to direct materials and 0% complete with respect to conversion costs. Manufacturing costs for May were as follows:

Direct materials$15,500,000Conversion9,800,000

The cost per equivalent unit (EU) for direct materials was $10,000.

Required:

Using the weighted average cost method, compute the following:

1-a.How many units are in the ending work-in-process inventory at the end of May?

1-b.What is the cost per equivalent unit for conversion costs?

2.This part of the question is not part of your Connect assignment.