Regal Polish manufactures a single product in one department and uses a process costing system. At the start of May, there were 5,000 units in process that were 100 percent complete with respect to direct material and 50 percent complete with respect to conversion costs (labor and overhead). During the month, the company began production of 100,000 units. Ending Work in Process Inventory consisted of 2,000 units that were 100 percent complete with respect to material and 80 percent complete with respect to conversion costs. Cost Information Beginning Work in Process Costs Added in May Direct material $3,000 $65,250 Direct labor 125 6,151 Manufacturing overhead 175 7,147 Total $3,300 $78,548 a. Calculate the cost per equivalent unit for each of the three cost items and in total. b. Calculate the cost of items completed in May and the cost of ending Work in Process. c. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in May.