DeJure Scents manufactures an aftershave and uses process costing. All materials are added at the beginning of the process and conversion costs are incurred uniformly over time. In May, DeJure started 15,000 gallons. There was no beginning inventory. May’s ending inventory of work in process was 2,000 gallons, which were 50 percent complete with respect to conversion costs. In May, conversion costs were $ 28,000 and materials costs were $ 45,000.

Required:
a. Calculate the equivalent units of conversion and materials.
b. Calculate the cost per equivalent unit of conversion and materials.
c. Calculate the cost of the ending inventory and the cost transferred to finished goods inventory.