The inventory at May 1 and the costs charged to Work in Process--Department B during May for Stella Company are as follows:

During May, all direct materials are transferred from Department A, the units in process at May 1 were completed, and of the 55,000 units entering the department, all were completed except 6,000 units which were 70% completed. Inventories are costed by the first-in, first-out method.

Prepare a cost of production report for May.

If required, round your cost per equivalent unit amounts to four decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter "0" as answer.

Unit Information

Units charged to production:

Inventory in process, May 1
Received from Department A
Total units accounted for by Dept. B

Units to be assigned cost:

		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, May 1 (60% completed)
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31 (70% complete)
Total units to be assigned costs

Cost Information

Units costs:

	Direct Materials	Conversion
Total costs for May in Dept. B	$	$
Total equivalent units
Cost per equivalent unit	$	$

Costs charged to production:

	Direct Materials Costs	Conversion Costs	Total Costs
Inventory in process, May 1			$
Costs incurred in May
Total costs accounted for by Department B			$
Costs allocated to completed and partially completed units:
Inventory in process, May 1, bal			$
To complete inventory in process, May 1	$	$
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31
Total costs assigned by Dept. B			$