Consider the following information

	Kilogram	Percent Completed		Cost
		Material	Conversion	Material	Conversion
WIP, May 1	60,000	70%	30%	1004,500	1105,000
Started into production during May	540,000
WIP, May 31	120,000	75%	25%
Cost added during May				4610,000	1220,600

From the information given above

a) Compute the number of Kilograms completed and transferred out during May

b) Compute the equivalent units

c) Determine the cost per equivalent unit.

d) Compute the costs of completed goods and ending WIP