Beverage and Bottling Department Units Materials Conversion Beginning work in process 400 60% 30% Units started into production in May 5,100 Units completed during May and 5,000 100% 100% transferred to the next department Ending work in process 500 50% 30% Beginning work in process: 400 units Materials: 60% complete $ 10,000 Conversion: 30% complete $6,000 Production started during May 5,100 units Production completed during May 5,000 units Costs added to production in May Materials cost $370,000 Conversion cost $350,000

Find: 1. Equivalent cost of production 2. Cost per Equivalent unit of production