Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May. Units The beginning inventory was 80% come formats and 20% complete for conversion costs The ending inventory was 90% complete for materials and 409 complete for conversion costs Costs pertaining to the month of May are as follow Beginning inventory costs are materials. $59.580 direct labor, $21,650; and overhead. $19.380 Costs incurred during May are materials used $464,360; direct labor, 5195,000, and overhead $379.720 Beginning work-in-process inventory, May 1 Started in production during May Completed production during May Ending work-in-process inventory, May 31 17.500 95,000 89,000 32,000 Using the FIFO method, Kimbeth's equivalent unit conversion cost for May is A corporation manufactures a specialty line of dresses using a job-order costing system. During my the owing coming Direct materials $29,300 Direct labor 8,500 Administrative costs 3.000 Selling costs 11,500 Factory overhead was applied at the rate of $40 per direct labor hour and job J-1 required 360 Grector hours. in 1.500 unit is