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QUESTION 13 Kim Lego Corp. uses process costing and has two WIP accounts (Forming and Finishing). The company had the following information for the month of May There was no beginning inventory that month and the costs added to the Forming Department that month were as follows: . Direct Materials: $168,000 . Conversion Costs: $120,000 12,000 Lego Sets were completed (in the Forming process) during the month and transferred to the Finishing Department. The equivalent units were calculated and are shown in the table below. Equivalent Units Direct Materials Conversion Cost Bats Completed & Transferred to Finishing 12,000 12,000 Department Bats Remaining in Work in 12,000 8,000 Process Using the information provided, answer the following (as applicable, round answers to two decimal places, e.g. 12.50): 1. What was the cost per equivalent unit for Conversion Costs? $ 2. What was the cost per equivalent unit for Direct Materials? $ 3. What was the Forming Department's Work in Process Inventory Balance at the end of May? $ 4. What was the total cost of the units transferred to the Finishing Department? $