On April 30, 2010, Alvira Co. had 21,600 units in process that were 85 percent complete as to material, 60 percent complete as to direct labor, and 45 percent complete as to overhead. During May, 561,000 units were started. The 13,700 units in ending inventory were 75 percent complete as to material, 25 percent complete as to direct labor, and 10 percent complete as to overhead.

a. Calculate the physical units to account for in May.

b. How many units were started and completed during May?

c. Determine May’s EUP for each category using the weighted average method.

d. Determine May’s EUP for each category using the FIFO method.

e. Reconcile your answers to parts (c) and (d).