Percent Complete Units Materials Conversion 5,000 100% 40% Work in process inventory, May 1 Work in process inventory, May 31 Materials Cost in Work in Process Inventory, May 1 10,000 100% 30% $1,500 4,000 180,000 Conversion Cost in Work in Process Inventory, May 1 Units Started into Production Units transferred to the next production department Materials cost added during May Conversion cost added during May 175,000 $54,000 $352,000 Required: a. Determine the equivalent units of production. [10 marks] b. Determine the costs per equivalent unit. [8 marks) c. Determine the cost of ending work in process inventory. [8 marks) d. Determine the cost of the units transferred to the next department. [8 marks] TT T F Paragraph. Arial 3 (12pt) ET