Work in process inventory, May 1	69,000	100	%		50	%
Work in process inventory, May 31	49,000	100	%		30	%
Materials cost in work in process inventory, May 1				$	55,600
Conversion cost in work in process inventory, May 1				$	16,100
Units started into production					249,600
Units transferred to the next production department					269,600
Materials cost added during May				$	87,770
Conversion cost added during May				$	231,241

Required:

a. Calculate the first production department's equivalent units of production for materials and conversion for May.

b. Compute the first production department's cost per equivalent unit for materials and conversion for May.

c. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May.

d. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.