Kennel Polish manufactures a single product in one department and uses a process costing system. At the start of May, there were 10,500 units in process that were 100 percent complete with respect to direct material and 50 percent complete with respect to conversion costs (labor and overhead). During the month, the company began production of 101,100 units. Ending Work in Process inventory consisted of 5,200 units that were 100 percent complete with respect to material and 60 percent complete with respect to conversion costs.

Cost Information Direct material Direct labor Manufacturing overhead Beginning Work in Process $3,000 260 340 $3,600 Costs Added in May $77,352.00 6,311.20 9,516.80 $93,180.00 Total Calculate the cost per equivalent unit for each of the three cost items and in total. (Round answers to 2 decimal places, e.g. 0.15. Cost per EU Material Labor Overhead Total LINK TO TEXT Calculate the cost of items completed in May and the cost of ending Work in Process. (Round answers to 2 decimal places,e.g. 125.25.) Cost of items completed in May Cost of ending Work in Process s LINK TO TEXT