The Roberto company had computed the flow units for a department for the May month.

Work in process, May 1^st 10,000

Started into production during May 39000

Units to be accounted for 49000

Beginning work added during the

in process current month

Materials 20800 97500

labor 5200 34920

Factory overhead 4800 32980

Total 30800 165400

Materials are added at the beginning of the process there were 8000 units of work in process may 31^st. the work process May 1^st was 70 percent complete as to conversion costs and the work in process May 31^st was 60 percent complete as to conversion costs. Use the Fifo method for the following questions.

What is the equivalent units for materilas, labors and overheads

What is the unit cost for materials, labor, and factory overhead

What is the total cost to be account for (transferred out plus ending cost)

What is the total cost for ending balance

What is the total cost for transferred out cost