Moe Company manufactures kitchen tables. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred $($and allocated$)$ uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Assembly Department. Data for the Cutting Department for the month of May $2024$ follow:

Work$-$in$-$process, May $1^a$

Direct Materials $($actual$)$

Conversion Costs $($actual$)$

Started during May $,$

Completed during May

Work$-$in$-$process, May ${31}^b$

Direct materials added during May $($actual$)$

Conversion costs added during May $($actual$)$

$50,000$ units

$$70,500$

$$34,050$

$225,000$ units

$200,000$ units

$75,000$ units

$$342,000$

$$352,950$

${?}^a$ Percentage of completion: $100\%$ for direct materials; $40\%$ for conversion costs

${?}^b$ Percentage of completion: $100\%$ for direct materials; $20\%$ for conversion costs

Assume that Moe Company uses the FIFO method of process costing.

The number of equivalent units for direct materials in May is:

The number of equivalent units for conversion costs in May is:

The cost per equivalent unit for direct materials in May is :

The cost per equivalent unit for conversion costs in May is:

The cost of goods transferred out during May is:

The cost of ending working$-$in$-$process inventory at the end of May is: