The Assembly Department uses a process cost accounting system. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During May, $200,000 of materials costs and $95,000 in conversion costs were charged to the department. The beginning work-in-process inventory was $63,000 on May 1, comprised of $40,000 of materials costs and $23,000 of conversion costs. The company employs the weighted-average method of process costing. Other data for the month of May are as follows: (40% complete) 25,000 units 50,000 units Beginning work-in-process inventory, 5/1 Units completed and transferred out 30,000 units (30% complete) Ending work-in-process inventory, 5/31 Required: Answer the following questions and show computations to support your answers. a. How many physical units have to be accounted for in May? b. What are the equivalent units of production for materials and for conversion costs for the month of May? c. What is the total cost assigned to the 50,000 units that were transferred out of the process in May? d. What is the total cost of the May 31 inventory