Marshall Polish manufactures a single product in one department and uses a process costing system. At the start of May, there were 10,600 units in process that were 100 percent complete with respect to direct material and 70 percent complete with respect to conversion costs (labor and overhead). During the month, the company began production of 113,900 units. Ending Work in Process inventory consisted of 5,200 units that were 100 percent complete with respect to material and 80 percent complete with respect to conversion costs. Cost Information Direct material Direct labor Manufacturing overhead Total Beginning Work in Process $3,000 120 250 $3,370 Costs Added in May $76,680.00 9,756.80 9,626.80 $96,063.60 x your answer is incorrect. Try again. 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 1.56 Labor 6.25 Overhead 6.25 Total 14.06 LINK TO TEXT x Your answer is incorrect. Try again. 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 34112 Cost of ending Work in Process 895943 LINK TO TEXT Your answer is partially correct. Try again. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in May. (Round answers to 2 decimal places, e.g. 125.25.) Beginning work in process 3370 Cost added 96063.6) Total 99433.6 Cost of items completed 895943 Cost of ending WIP 34112 Total 930055 Click if you would like to Show Work for this question: Open Show Work