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, 39,400 were in process in the production department at the beginning of May and 169,500 were started and completed in May. Mays beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of May, 53,200 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 $542,950 of direct materials and $407,560 of conversion cost charged to it during May. Its beginning inventory included $75,975 of direct materials cost and $30,393 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. Total units transferred Junits | Equivalent units of production (EUP)- FIFO method Units % Materials EUP- Materials % Conversion EUP- Conversion Total units Cost per equivalent unit of production Materials Conversion Total costs Costs EUP Costs EUP 0 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: Cost to complete units in beginning inventory EUP Cost per EUP Total cost Direct materials Conversion Total cost to complete beginning inventory Cost per Cost of units started and completed EUP EUP Total cost Total cost 0.00 $ $ $ 0.00 0.00 0.00 Direct materials Conversion Total cost of units started and completed Total cost of units transferred out Costs of ending work in process EUP Cost per Total cost Direct materials EUP 0.00 0.00 $ $ $ 0.00 0.00 Conversion Total cost of ending work in process Total costs accounted for