The records of Eastchester Manufacturing Company for the month of May show the following costs in Department A:

Beginning Inventory	$120,750
Direct Materials	$405,000
Direct Labor	$535,500
Overhead(150% of Direct Labor cost)	$803,250
Total	$1,864,500

The beginning inventory for May consisted of 10,000 units which were 65% complete as to direct materials and 40% complete as to labor and overhead. A total of 110,000 units were completed and transferred out during May, and 22,000 units remained in the work in process inventory. The ending inventory was 70% complete as to direct materials and 50% complete as to labor and overhead.

Compute the following:

a) What are the Equivalent units of production for direct materials?

b) What are the Equivalent units of production for direct labor and overhead?

c) What is the direct materials cost per equivalent unit?

d) What is the conversion cost per equivalent unit?

e) What is the total cost of units completed?

f) What is the total cost of units in process at the end of the month?