The debts to Work in Process Assembly Department for May, together with data concerning production, are as follows: May 1, work in process Materials cost, 3.000 units $8,600 Conversion couts, 3,000 units, so completed 5,000 Materials added during May. 10,000 units 25,900 Conversion costs during May 32,700 Goods finished during May, 11,500 units 0 My work in process, 1.500 units, 50% completed All direct materials are added at the beginning of the process, and the first in, forse out cost tow method is used. The materials cost per equivalent unit for May is O. 327 O. Oc5411 Od 125 0