1. what is the equivalent units for direct materials for may?

2.what are the equivalent unit for conversion cost in may?

3. compute the direct materials cost oer equivalent unit during may.

4. compute the conversion cost per equivalent unit in may.

5.compute total norma spoilage cost.

6. what is the cost of units completed and transferes out to testing deparrment.

7. what amount of direct materials costs os assigned to the ending work in process account for may

8. what amount of conversion costs is assignes to the ending work in process account for may.

At Pablo Company, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using FIFO Method. The following is given for a cooking department for month of May: Physical Units Beginning Work in process inventory (CC 75% 12,000 complete) Units started during current month 74.000 Units completed and transferred out during current 65,000 month: Ending Work in process inventory (CC 80% complete) 18,000 Inspection occurs when production is 100 percent completed. Normal spoilage is 4 percent of good units that successfully pass the inspection point in current month. The following cost data are available: Beginning Work in Process Costs: DM $216,000; CC $27,000 Costs added during current period: DM $1346,800; CC $234,880