in the manufacture of 9,700 units of a product direct materials cost incurred was 173,100

Calculator The debits to Wark in Process-Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 50% completed Materials added during May, 10,000 units Conversion costs during May Goods finished during May, 11,500 units May 31 workin process, 1,500 units. 50% completed $7,200 5,800 25,100 35,000 All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost May is per equivalent unit for , $4.22 Ob. $2.51 Oc. $3.50 Od. $2.18