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

The beginning inventory for May consisted of 10,000 units which were 80% complete as to direct materials and 60% complete as to labor and overhead. A total of 100,000 units were completed and transferred out during May, and 20,000 units remained in the work in process inventory. The ending inventory was 80% complete as to direct materials and 40% complete as to labor and overhead. Compute the following:

(a) Direct materials cost per equivalent unit: $________________

(b) Equivalent full units of production for direct labor and overhead: ________________

(c) Total cost of 100,000 units completed: $_________________

(d) Total cost of 20,000 units in process at the end of the month: $_________________

Production Cost Report ioeireieieurirr Materials Costs I_Im um to be accounted iio-o -_I Work ln Process. end of period Transferred out Total Units Units accounted for: Uniieieeoeioerioe I_l Subtotal: Units transferred out Work in process. end of period Total Units I_I iinir terrier STEP 3 l_ lml I_l I_l I_l= Cost Summary: Cost: from beginning work in process Costs to complete beginning work in process irieieriei ll__ ooorrroien I_l___ Total Costs of units started and completed Total costs of goods transferred out oeieneierrrerir-nre I_l Materials (Number EQ Material K Material cost per E0.) Conversion (Number EC! Conversion X Conversion cost per E0} Total cost of ending work' In process I-I '3'\" \"m\"'i'a'im \"hm\" 5\"" 4 -_I I_I Total rust: of goods transferred out Total cost of ending work in process Tie-tel were _