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 the two work in process accounts.

Answer the following questions.

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?

Unit cost of materials for May $

eTextbook and Media

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

Conversion cost per unit

$

per unit

eTextbook and Media

Continuing the assumptions in $($a$)$ above, what is the percentage of completion of the units in process at May $31$ in the Framing

Department?