During May,Anderson Tile Industries reports the following in its Tile-Finishing Department:

1.	Complete the five-step process costing procedure to assign the Tile-Finishing Department's total costs to account for to units completed and to units in ending work in process inventory. (Note: Don't confuse the Tile-Finishing Department with finished goods inventory. The Tile-Finishing Department is Anderson Tile's second process. The tiles do not become part of finished goods inventory until they have completed the second process, which happens to be called the Tile-Finishing Department.)
2.	Make the journal entry to transfer the appropriate amount of cost to Finished Goods Inventory.
3.	What is the cost of making one unit of product from start to finish?

Tile-Finishing Department Data for May
Information about units:
Beginning work in process, May 1 (20% complete as to direct materials, 70% complete as to conversion work). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2,000 units
Transferred in from Tile-Forming Department duirng May. . . . . . . . . . . . . . . . . .	16,000 units
Completed and transferred out to Finished Goods Inventory during May. . . . . . .	15,000 units
Ending work in process, May 31 (36% complete as to direct materials, 80% complete as to conversion work). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3,000 units
Information about costs:
Work in process, May 1 (transferred-in costs, $14,000; direct materials costs, $800; conversion costs, $5,900). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$20,700
Transferred in from Tile-Forming Department during May. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	42,340
Tile-Finishing Department direct materials added during May. . . . . . . . . . . . . . . . .	7,240
Tile-Finishing Department conversion costs added during May. . . . . . . . . . . . . .	24,550