At the end of April, department A at Carson Company transferred all production to fi nished goods inventory. During May, the department started and fully completed 80 units. The month-end work in process (WIP) was 100% complete with respect to direct materials and 0% complete with respect to conversion costs. Manufacturing costs for May were as follows:
Direct materials (DM)........................................... $12,125,000
Conversion...............................................................$9,750,000

The cost per equivalent unit for direct materials was $97,000.

REQUIRED

A. How many units are in the ending work in process inventory at the end of May?
B. What is the cost per equivalent unit for conversion costs?