$\backslash$table$[[,,$Costs,$],[$Costs$,$Direct Materials,Conversion,Total$],[$Costs per equivalent unit:$],[$Total costs for May in Filling Department,$$,$$$,],[$Total equivalent units$],[$Cost per equivalent unit $($b$)],[$Costs charged to production:$],[$Inventory in process, May $1],[$Costs incurred in May$],[$Total costs accounted for by the Filling Department$],[$Cost allocated to completed and partially completed units:$],[$Inventory in process, May $1$ balance $($c$)],[$To complete inventory in process, May $1($c$),$$$,$$$,],[$Cost of completed May $1$ work in process$],[$Started and completed in May $($c$)],[$Transferred to finished goods in May $($c$)],[$Inventory in process, May $31($d$)],[$Total costs assigned by the Filling Department,,,$]]$

The cost per equivalent unit for direct materials $$ from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken.