Regal Polish manufactures a single product CALCULATOR PRINTER VERSION .BACK percent in one department and uses a process costing system. At the start of May, there were 11,600 units in process that were 100 complete with respect to direct material and 70 percent complete with respect to conversion costs (labor and overhead). During the month, the company began production of 101.300 units. Ending Work in Process inventory consisted of 5,190 units that were 100 percent complete with respect to material and 70 percent complete to conversion costs. st Information Beginning work in Process costs Added in May Direct material $3,490 $76,600 Direct labor 110 8,020 Manufacturing overhead 300 9,900 $3,900 $94,520 Calculate the cost per equivalent unit for each of the three cost items and in total. (Round answers to decimal places eg, o 1252.) Cost per EU Material Labor Overhead Total LINK TO TEXT calculate the cost of items completed in May and the cost of ending work in Process. (Round answers to 2 decimalplaces eg. 12s.2s) Cost of items completed in May Cost of ending Work in Process LINK TO TEXT