Information for Coopers Manufacturing Company for the month of May is as follows:

Beginning work in process:	Cost of inventory at process, May 1	$5,000
Units, 600
Direct materials, 100% complete
Conversion costs, 80% complete

Units started in May, 14,000	Costs charged to Work in Process during May:
Ending work in process inventory:	Direct materials costs, $42,400
Units, 1,600	Direct labor costs, $20,049
Direct materials, 100% complete	Factory overhead costs, $52,400
Conversion costs, 30% complete

What is the equivalent cost per unit for materials for the month of May?

What is the equivalent cost per unit for conversion costs for the month of May?

Equivalent Units

Units Materials Conversion Total

Beginning Inventory

% complete

Started & Finished

Ending Inventory

% complete

Total