Cost data: Total cost of beginning inventory on May 1 . . . . . . . . . . . . . . . . . . . . . . . . . $45,300

Direct materials costs incurred in May. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,925

Conversion costs incurred in May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84,525

Cut sets transferred in during May. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Physical units data: Units in process, May 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000 sets

Units started in May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ? sets

Units in process, May 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000 sets

Percentage of completion data: Direct materials, May 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60%

Conversion, May 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

Cut sets transferred in, May 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Direct materials, May 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70%

Conversion, May 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90

Cut sets transferred in, May 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

a. Compute how many cut mat sets were started in the Coating Department during May. b. Prepare a schedule showing: (1) the number of mat sets transferred out of the Coating Department in May, and (2) the number of mat sets started and completed by the Coating Department in May. c. Compute the equivalent units of input resources for the Coating Department in May. d. Compute the cost per equivalent unit of input resource for the Coating Department in May. e. Prepare the summary journal entry required to transfer the cost of finished mat sets from the Coating Departments Work in Process Inventory to the companys Finished Goods Inventory in May. f. Compute the total cost assigned to the Coating Departments ending inventory in process on May 31.

Ex. 18.11					Insert answer below:
a.	One set of cut mats is required for each set coated by the Coating Department. In May, 48,000 cut mat sets were transferred in (see Ex. 18.10, part a). Units (sets) started:				48,000
b.	Beginning work in process, May 1				6,000
	Units started by Coating Department in May				48,000
	Total units in process during May				54,000
	Ending work in process, May 31				9,000
(1)	Units transferred to Finished Goods Inventory in May				?
	Beginning work in process, May 1				?
(2)	Units started and completed in May				39,000
Ex. 18.11 (continued)
c.			Cut	Direct
	Input resources required		Materials	Materials	Conversion
	To finish beginning inventory in process on May 1:
	Cut materials (6,000 units, 0% to complete)		0
	Direct materials (6,000 units require 40%
	to complete)			?
	Conversion (? units require ?%
	to complete)				?
	To start and complete ? units in May		?	?	?
	To start ending inventory in process on May 31
	Cut materials (? units ?% complete)		?
	Direct materials (? units ?% complete)			?
	Conversion (? units ?% complete)				?
	Equivalent units of input resources in May		48,000	47,700	48,300
d.			Cut	Direct	Conversion
			Materials	Materials	Costs
	Cost of cut mats transferred in		$ 288,000
	(see Ex. 18.10, part d)
	Cost of direct materials incurred in May			?
	Cost of conversion incurred in May				?
	Equivalent units of resources in May		?	?	?
	(see part c)
	Cost per equivalent unit of input resource consumed
		in May	$ 6.00	$ 0.25	$ 1.75
e.	Finished Goods Inventory			?
	Work in Process: Coating Department				?
	To record the transfer of 45,000 mat sets to Finished Goods
	Inventory in May:
	Cost of beginning inventory on May 1			?
	May cut materials (? equivalent units $6)			?
	May direct materials (? equivalent units $0.25)			?
	May conversion (? equivalent units $?)			?
	Total cost of units transferred			$ 360,000
	I need furter assistance with the question marks.