During May, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 38,000 were in process in the production department at the beginning of May and 156,800 were started and completed in May. Mays beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of May, 51,800 additional units were in process in the production department and were 65% complete with respect to materials and 25% complete with respect to conversion. The production department had $529,802 of direct materials and $400,567 of conversion cost charged to it during May. Its beginning inventory included $74,575 of direct materials cost and $28,993 of conversion cost.

1.

Compute the number of units transferred to finished goods.

2-4	Using the FIFO method, assign Mays costs to the units transferred to finished goods and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

1. Compute the number of units transferred to finished goods. units Total units transferred