[The following information applies to the questions displayed below.) Qual o manufactures a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly of these transferred units, 37,500 were in process in the Cutting department at the beginning of May and 150,000 were started and completed in May. May's Cutting department beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of May, 51,250 additional units were in process in the Cutting department and were 60% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $505,035 of direct materials and $396,568 of conversion cost charged to it during May. Its beginning inventory included $74,075 of direct materials cost and $28,493 of conversion cost. Equivalent units of production (EUP)- FIFO method Units % Materials EUP-Materials % Conversion EUP- Conversion 37,500 Total units Cost per equivalent unit of production Materials Conversion Costs Costs EUP 0 EUP 0 0 0 Total costs + Equivalent units of production 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 Direct materials Conversion Total cost to complete beginning inventory Cost per EUP Total cost Cart Afrinite annamalaiad Cost per CHID Tatlan Cost per EUP Total cost EUP $ 0.00 $ $ 0.00 0.00 0.00 Conversion Total cost to complete beginning inventory Cost of units started and completed Direct materials Conversion Total cost of units started and completed Total cost of units transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Total cost Cost per EUP 0.00 $ 0.00 $ $ 0.00 0.00