The following information is for Douglas Manufacturing Company for the month of May. All materials are added at the beginning of the production process. Assume FIFO cost flows.

Beginning Inventory

2,350 units, 40% complete

Direct Materials $7,200

Conversion $1,100

Current Months Data

10,120 units started

Direct Materials $51,612

Conversion $53,904

Ending Inventory

1,000 units, 70% complete

a. Compute equivalent units of production.

b. Compute unit costs for May.

c. Compute the cost of transferred production.

d. Compute the cost of ending work in process being sure to show how much of the cost is materials and how much of the cost is conversion.

e. Now assume that the 10,120 units that were started in May had $161,920 of costs already attached to them from another department. How would this change your answer to parts c and d? Show the computation for each.