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

2. what arw the equivalent units for conversion costs for may?

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

4. compute the conversion cost per equivalent unit in may

5. compute total normal spoilage

6. what is the cost of units completed and transferred out to testing department

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

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

Edwards manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are 60% converted. Normal spoilage, if any, generally constitute 4% of the good units - units that successfully passed the inspection in current month. Company use FIFO method. Data for May 2021 are as follows: 24,200 units WIP, beginning inventory 5/1/2021 Direct materials (100% complete) Conversion costs (75% complete) Started during December Completed and transferred out 5/31/2021 WIP, ending inventory 5/31/2021 Direct materials (100% complete) Conversion costs (65% complete) 83,600 units 79,200 units 19,800 units Costs for December: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added $ 165,000 84.480 244,640 319.000