Selah Manufacturing makes a quality-improvement device for the aeronautical industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May: Units BWIP 16,000 Started into production 100,000 Completed 92,000 The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows: 1. What was the total cost of EWIP for the month of May? 2. What was the unit cost for materials included in the beginning work-in-process inventory, rounded to the