Barnet Company - use Average costing * 1 punto 30. Barnet Company adds materials at the beginning of the process in Department M. Conversion costs were 75% complete as to 8,000 units in WIP at May 1 and 50% complete as to 6,000 units in WIP at May 31. During May, 12,000 units were completed and transferred to the next department. An analysis of the costs relating to WIP at May 1 and to production activity for May is as follows: Costs Materials Conversion WIP, May 1 9,600 4,800 Costs added in May 15,600 14,400 The cost per equivalent unit for May was: