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.

What is the equivalent units for direct materials for May?

What are the equivalent units for conversion costs for May?

Compute the$$direct materials$$cost per equivalent$$unit$$during May.

Compute the conversion cost per equivalent$$unit$$in May.

Compute total normal spoilage cost.

What is the cost of units completed and transferred out to Testing Department?

What amount of direct materials costs is assigned to the ending Work$-$in$-$Process account for May?

What amount of conversion costs is assigned to the ending Work$-$in$-$Process account for May?