The debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows:
May work in process:
Line Item Description Amount
Materials cost, units $
Conversion costs, units, completed
Materials added during May, units
Conversion costs during May
Goods finished during May, units
May work in process, units, completed
All direct materials are placed in process at the beginning of the process and the firstin firstout method is used to cost inventories. The materials cost per equivalent unit for May is
a $
b $
c $
d $
