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During May, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 37,800 were in process in the production department at the beginning of May and 154,800 were started and completed in May. May's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of May, 51,600 additional units were in process in the production department and were 75% complete with respect to materials and 20% complete with respect to conversion. The production department had $487,080 of direct materials and $406,287 of conversion cost charged to it during May. Its beginning inventory included $74,375 of direct materials cost and $28,793 of conversion cost.

2-4.Using the FIFO method, assign May's costs to the units transferred to finished goods and assign costs to its ending work in process inventory.(Round "Cost per EUP" to 2 decimal places.)

Equivalent units of production ( CUP ) - FIFO method Units % Materials| EUP _ Materials| % Conversion EUP - Conversion Total units Cost per equivalent unit of production Materials Conversion Total costs Costs Costs * Equivalent units of production EUP EUP Cost per equivalent unit of production ( rounded to 2 decimals ) Total costs accounted for ." Beginning Inventory Cost ! Cost to complete units in beginning inventory EUP Cost per EUP Total cost Direct materials Conversion Total cost to complete beginning inventory Cost of units started and completed EUP Cost per EUP Total cost Direct materials Conversion Total cost of units started and completed Total cost of units transferred out* Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for*