Harris Furniture Company manufactures living room furniture through two departments: Framing and Upholstering. Materials are entered at the beginning of each process. For May, the following cost data are obtained from two work in process accounts.

Framing Upholstering

Work in Process, May 1 $ -0- $ ?

Materials 450,000 ?

Conversion Costs 261,000 330,000

Costs transferred in -0- 600,000

Costs transferred out 600,000 ?

Work in Process, May 31 111,000 ?

1. If 3,000 sofas were started into production on May 1 and 2,500 sofas were transferred to Upholstering, what was the unit cost of materials for May in the Framing Department?

2. Using the data in (a) above, what was the per unit conversion cost of the sofas transferred to upholstering?

3. Continuing the assumptions in (a) above, what is the percentage of completion of the units in process at May 31 in the framing Department?