The following is a summary of May 2020 assembly department operations of Dania Company, which has two direct materials cost categories X is added at the start of the process and Y is added when the product is 50% completed. Conversion costs are added evenly during the process. Beg Work-in- process,may1 Zero The cost per equivalent unit is $16 of X materials, $12 of Y materials and $8 of conversion. Started during May 2,000 units, Completed and transferred out during May 1,500 units. Ending (May31) 500 units 40% degree of completion The cost of Ending balance and finished Goods (transferred out units) are