Kim Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May Beginning work-in-process inventory, May1 16,000 units Started in production during May 100,000 Units Completed production during May 92,000 units Ending work-in-process inventory, May 31 24,000 units . The beginning inventory was 20% complete for materials and 60% complete for conversion costs. The ending inventory was 40% complete for materials and 90% complete for conversion costs. Costs pertaining to the month of May are as follows: Beginning inventory costs are materials, $20,280; direct labor, $20,320; and factory overhead, $15,240. Costs incurred during May are materials used, $467,680; direct labor, $182,800; and factory overhead, $389,200. Part 1)- Using the weighted-average method, the total cost of the units in the ending work-in-process inventory at May 31 is Part 2)-Using the FIFO method, the equivalent cost per unit of materials for May is Part 3)- Using the FIFO method, the total cost of units in the ending work-in-process inventory at May 31 is