PEPE Products, manufactures CAULKING compound that goes through three processing departments prior completes. Information on work in the first department, Cooking in give below: PRODUCTION DATA: Pounds in process May 1, Materials 100% complete Convertion 80% complete 10,000 Pounds started into production during May 100,000 Pound completed and transferred _____________ ??? ( determine the pounds or units completed an tansferred) Pounds in process. May 31: Material 60% complete Convertion 20% complete .. 15,000 COST DATA: Work in process, inventory, May 1 Materials . $ 1,500 Convertion $ 7,200 COST ADDED DURING MONTH Materials $154,500 Convertion .. $ 90,800 REQUIRED: a. Compute the equivalent units of production b. Compute the cost per equivalent unit c. Determine the cost of ending work in process inventory and the units transferred to the next department d. Prepare a cost reconciliation report for the month