The following details refer to department A in a company that utilizes process costing for the month of May:

		percent complete	percent complete
	units	materials	conversion
beginning WIP	200	40%	30%
units added during may	?
units completed during may and transferred to the next department	5,800	100%	100%
end work in process inventory	600	40%	60%
		Materials	Conversion
cost of beginning WIP		$10,000	$15,000
costs added during may		$290,000	$387,000
total cost		$300,000	$402,000

The company used weighed-average method.

a) calculate the number of units started in May __________________

b) calculate the equivalent units (EU) for (i) materials and (ii) conversion

Materials EU__________

Conversion EU___________

c) The cost per equivalent unit for (i) materials and (i) conversion (instructions: round to the nearest 4th decimal place and use the rounded number in any further calculations)

Cost per EU materials ___________

Cost per EU conversion ____________

d) The total cost of units in ending work in process (WIP) (instructions: rond the total cost to the nearest whole dollar $)

Total cost of ending WIP_________