The debits to Work in Process Roasting Department for Brazilian Coffee Company for May 2010, together with information concerning production, are as follows: Work in process beginning inventory, May 1, 800 kilograms, 20% completed $ 3,280* "Direct materials (800 x $3.80) $3,040 Conversion (800 x 20% * $1.50) 240 $3,280 Coffee beans added during May, 25,000 kilograms 93.750 Conversion costs during May 40,560 Work in process ending inventory, May 31, 500 kilograms, 42% completed Goods finished during May, 25,300 kilograms All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations: a. Direct materials and conversion equivalent units of production for May. b. Direct materials and conversion costs per equivalent unit for May. c. Cost of goods finished during May. d. Cost of work in process at May 31, 2010