Kimbeth Manufacturing makes Dust Density Sensors (DDS), a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:

	Units
Beginning work in process inventory	16,000
Started into production during May	100,000
Completed during May	92,000
Ending work in process inventory	24,000

The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:

	Materials	Conversion
Beginning work-in-process inventory	$54,560	$35,560
Costs incurred during May	$468,000	$574,040

a. (Appendix 6A) Using the FIFO method, the cost per equivalent unit of materials for May is closest to which of the following?

b. (Appendix 6A) Using the FIFO method, the total cost of units in the ending work-in-process inventory is closest to which of the following?

c. Using the weighted-average method, the cost per equivalent unit of materials for May is closest to which of the following?

d. Using the weighted-average method, the cost per equivalent unit of conversion cost for May is closest to which of the following?

e. Using the weighted-average method, the total cost of the units in ending work-in-process inventory is closest to which of the following?