Vaughan Company uses a process costing system to account for unit costs. The following information is available for May:

		DM%	CC%
Beginning WIP Inventory	5,000 units (cost DM = $48,100, CC = $19,800)	70%	50%
Units started in May	40,000 units
Ending WIP	16,000 units	50%	25%

Direct materials added during May were $96,200 and direct labor used in May was $42,900. Vaughan Company applies FOH based on 150% of DL$. Vaughan Company uses the weighted average method of accounting for equivalent units of production. 1. The number of units transferred to the next department in May are a.40,000 units, b.29,000, c.some amount other than those shown, d.45,000

2. The equivalent units of production for direct materials in May are: a.53,000 units, b.37,000, c. 29,000, d.some amount other than those shown 3. The cost per unit of direct materials coming out of this department in May is a.2.60 per unit, b.3.90 per unit, c.4.00 per unit, d.3.50 per unit

4. The total amount of dollars transferred from this department to the next department during May is 5. The dollar amount of ending WIP in the department at the end of May is a.224,750, b.205,900, c.169,650, d.113,100 e. some amount other than those shown