During May, the production department of a process manufacturing system completed a number of units of a product and transferned them to finished goods. Of these transferred units, 37,500 were in process in the production department at the beginning of May and 150,000 were started and completed in May. May's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of May, 51,250 additional units were in process in the production department and were 60% complete with respect to materials and 20% complete with respect to conversion. The production department had S505.035 of direct materials and $396,568 of conversion cost charged to it during May. Its beginning inventory included $74,075 of direct materials cost and $28,493 of conversion cost. 1. Compute he number ofushed geots Total units transferred units 2-4. Using the FIFO metnod, assign May's costs to the units transferred to finished goods and assign costs to its ending work in process inventory. (Round "Gost per EUP" to 2 decimal placas.) Equivalent units of production (EUP)- FIFO method EUP- Conversion Units Materials EUP-Materials | Conversion Total units ost per equivalent unit of produation Materials Conversion Total costs Costs Costs Equlvalent units of production Cost per equivalent unit of production (rounded to 2 decimals) EUP otal costs accounted for Baginning Inventory Cost Cost perTotal cost Cost to complete units in beginning inventory EUP EUP Direct materials Conversion Total cost to complete beginning inventory Cost perTotalcost Cost of units started and completed EUP EUP Direct materiais Conversion Total cost of units started and completed Total cost of units transferred out Cost per Total cost EUP Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for