(a) How many units are in process at May 31? (b) What is the unit materials cost for May? (c) What is the unit conversion cost for May? (d) What is the total cost of units transferred out in May? (e) What is the cost of the May 31 inventory? E3-3B Das Manufacturing Company has two production departments: Cutting and Joumalize transactions f Assembly. July 1 inventories are Raw Materials $4,200, Work in Process Cutting $2,900, two processes. Work in P lowing transactions occurred. bly $10,600, and Finished Goods $31,000. During July, the fol (to4) 1. Purchased $64,300 of raw materials on account. 2. Incurred $48,500 of factory labor. (Credit Wages Payable.) 3. Incurred $73,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,400 and Assembly $9,900. 5. Used factory labor for Cutting $27,000 and Assembly $21,500. 6. Applied overhead at the rate of $22 per machine hour. Machine hours were Cutting 1,680 and Assembly 1,720 7. Transferred goods costing $68,300 from the Cutting Department to the Assembly Department 8. Transferred goods costing $136,000 from Assembly to Finished Goods. 9. Sold goods costing $154,000 for $205,000 on account. Journalize the transactions. (Omit explanations.)