Accessory World makes floor mats for the automobile industry. Finished sets of mats must pass through two departments: Cutting and Coating. Large sheets of synthetic material are cut to size in the Cutting Department and then transferred to the Coating Department, where each set is sprayed with a chemical coating for improved durability. The following information pertains to May activity in the Cutting Department.

Cost data:
Total cost of beginning inventory on May 1	$	44,800
Direct materials costs incurred in May		200,000
Conversion costs incurred in May		87,200
Physical units data:
Units in process, May 1		8,000	sets
Units started in May		50,000	sets
Units in process, May 31		10,000	sets
Percentage of completion data:
Direct materials, May 1		100	%
Conversion, May 1		80
Direct materials, May 31		100	%
Conversion, May 31		20

The following information pertains to May activity in Accessory Worlds Coating Department.

Cost data:
Total cost of beginning inventory on May 1	$	45,300
Direct materials costs incurred in May		11,925
Conversion costs incurred in May		84,525
Cut sets transferred in during May		?
Physical units data:
Units in process, May 1		6,000	sets
Units started in May		?	sets
Units in process, May 31		9,000	sets
Percentage of completion data:
Direct materials, May 1		60	%
Conversion, May 1		80
Cut sets transferred in, May 1		?
Direct materials, May 31		70	%
Conversion, May 31		90
Cut sets transferred in, May 31		?

a. Compute how many cut mat sets were started in the Coating Department during May.

b. Prepare a schedule showing: (1) the number of mat sets transferred out of the Coating Department in May, and (2) the number of mat sets started and completed by the Coating Department in May.

c. Compute the equivalent units of input resources for the Coating Department in May.

d. Compute the cost per equivalent unit of input resource for the Coating Department in May.

e. Prepare the summary journal entry required to transfer the cost of finished mat sets from the Coating Departments Work in Process Inventory to the companys Finished Goods Inventory in May.

f. Compute the total cost assigned to the Coating Departments ending inventory in process on May 31.

Question A: Number of cut mat sets

Question B: Journal Entry showing: Prepare a schedule showing: (1) the number of mat sets transferred out of the Coating Department in May, and (2) the number of mat sets started and completed by the Coating Department in May.

Question C: Compute the equivalent units of input resources for the Coating Department in May. ( Equivalent Units , Direct Materials and Conversion)

Question D: Compute the cost per equivalent unit of input resource for the Coating Department in May ( Cut materials, Direct materials, Conversion)

Question E: Journal Entry: Record the transfer cost of mat sets to Finished Goods Inventory in May.

F: