AccuBlade Castings Inc. casts blades for turbine engines. Withinthe Casting Department, alloy is first melted in a crucible, thenpoured into molds to produce the castings. On May 1, there were 360pounds of alloy in process, which were 60% complete as toconversion. The Work in Process balance for these 360 pounds was$50,112, determined as follows:

1	Direct materials (360 × $132)	$47,520.00
2	Conversion (360 × 60% × $12)	2,592.00
3		$50,112.00

During May, the Casting Department was charged $353,600 for2,600 pounds of alloy and $22,651 for direct labor. Factoryoverhead is applied to the department at a rate of 150% of directlabor. The department transferred out 2,760 pounds of finishedcastings to the Machining Department. The May 31 inventory inprocess was 15% complete as to conversion.

Required:

A.	(1) On May 1, prepare the journal entry for the Casting Departmentfor the materials charged to production.* (2) On May 31, prepare the journal entry for the Casting Departmentfor the conversion costs charged to production.* (3) On May 31, prepare the journal entry for the Casting Departmentfor the completed production transferred to the MachiningDepartment.* * Refer to the Chart of Accounts for exact wording of accounttitles.
B.	Determine the Work in Process-Casting Department May 31balance.
C.	Compute and evaluate the change in the costs per equivalentunit for direct materials and conversion from the previous month(April).