Popoy Manufacturing Company makes gas valves in a process costing system. Highlights of production activities of the Molding Department are as follows: Work in process, May 1, 2020: Direct materials that are 100% complete costed $100,000.00; conversion costs 20% complete $110,000.00

During the month of May, 45,000 units were transferred out while 5,000 units were left in ending inventory. Materials are added at the start of production while conversion costs are 50% completed. During the month costs accumulated to direct materials are $600,000.00 and conversion costs $365,000.00.

Required:

1. Equivalent units of production for conversion cost for the month.

2. Total cost of units transferred out.

3. Total cost of ending work in process