[The following information applies to the questions displayed below.] QualCo 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, 38,100 were in process in the Cutting department at the beginning of May and 156,500 were started and completed in May. Mays Cutting department beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of May, 51,900 additional units were in process in the Cutting department and were 70% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $510,650 of direct materials and $425,810 of conversion cost charged to it during May. Its beginning inventory included $74,675 of direct materials cost and $29,093 of conversion cost.

1. Compute the number of units transferred to Assembly.

2.

Using the FIFO method, assign Mays costs to the units transferred out and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)