On May 1, 2019 the following were reported:

Inventory In-Process-Packaging (5,500 units, 20% complete) 17,500 ; Finished Goods (700 units at $7.25 a unit) 5,075 ;

The following were charged to Work in Process Packaging during May:

Direct Materials transferred from Mixing 14,000 units @ $6.25 a unit. 87,500 ; Direct Labor 12,000 ; Factory Overhead 4,800

During May - 15,500 units were transferred to finished goods and 13,700 units were sold.

On May 30 Inventory was as follows Inventory in Process Packaging: 4,000 units (40% complete) ; Finished Goods 2,500 units

Cost of Production Report - Packaging Department Equivalent Units Direct Materials Conversion Whole Units UNITS Units Charged to Production Inventory in Process, May 1 5,500 Received from Mixing Department 14,000 Total units accounted for by the Packaging Departmer 19,500 Units to be assigned costs: Inventory in process, May 11 20% completed) Started and completed in May Transferred to Finished Goods in May Inventory in process, May 31( 40 % completed) Total Units to be assigned costs 5,500 10.000 15,500 4,000 19,500 10,000 10,000 4,000 14,000 4,400 10.000 14,400 2,400 16,800 COSTS Costs Conversion Direct Materials Total Costs per Equivalent Total costs for May in Total equivalent units Cost per equivalent unit Cost assigned to production Inventory in process, May 1 Costs incurred in May Total costs accounted for Packaging Department Costs allocated to completed and partially completed units Inventory in Process, May 1-balance To complete inventory in Process, May 1 Cost of completed May 1 work in process Started and completed in May Transferred to Finished Goods in May Inventory in Process, May 31 Total costs assigned by the Packaging Department