Balance

Item Debit Credit Debit Credit

^{Bal., 1,200 units, 60% completed} 20,856

Direct materials, 8,300 units 124,500 145,356

Direct labor 18,950 164,306

Factory Overhead 20,196 ? 184,502

Goods transferred, ? units ?

Bal., 900 units, 70% completed ?

What is the direct materials cost per equivalent unit?

What is the conversion cost per equivalent unit?

What is the cost of beginning work in process completed during May?

What is the cost of the ending work in process?

What is the amount of the costs transferred to finished goofs?