Enter all amounts as positive numbers. If an amount is zero or a blank, enter in 0. For the cost per equivalent unit, enter your answer to two decimal places. For example, 85 cents would be entered as 0.85 and $8.346 would be entered as 8.35. c. Cost of goods finished during May. d. Cost of work in process at May 31, 2010. Enter all amounts as positive numbers. If an amount is zero or a blank, enter in 0. For the cost per equivalent unit, enter your answer to two decimal places. For example, 85 cents would be entered as 0.85 and $8.346 would be entered as 8.35