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Cost pent equatert una (B) Conts charoed to production: imerhory an process, April 1 Codt incured in Afril. Cost alocated to cortpleted and partagy coinpleted units Cont of completed April 1 wek in process selted and completed in Apnt (c) \begin{tabular}{|lll|} \hline ACCOUNT Work in Process Filling Oepartment & ACCOUNT NO. \\ \hline \end{tabular} for Mayr were in folown: Requint \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} Account \\ DATE \end{tabular}} & \multicolumn{3}{|c|}{ Work in Process Filling Department } & \multicolumn{3}{|c|}{ ACCOUNT No. } \\ \hline & & & & & & \\ \hline & TEM & POST REK & DEERT & CPEOIT & DEBIT & CREDIT \\ \hlineAp=1 & Eal, 1.200 upts, 70 s sompieted. & & & & & \\ \hline 30 & & & & & & \\ \hline 20 & Oreatiber & it & & & & \\ \hline 30 & Factocy overitead & & & = & & \\ \hline in & Frinedgoots & & & & & \\ \hline 20 & Eat, 3000 unts, 60 s completed & & & & & \\ \hline \end{tabular} Total units accounted for by the Filling Department Units to be assigned costs: fiventory in process, May 1 Started and completed in May Transferred to finished goods in May Ifventory in process, May 31 Total units to be assipned costs Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Totat costs for May in Filling Department rotal equivilent units Cost per equivalers unit (b) Costs charged to production: Imventory in process, May 1 Costs incurted in May Total costs accounted for by the Filling Department Units Direct Materials. Corversion (a) (a) Unis charged to production: Inventary in process, April 1 Recelved trom Cooking Deparment Tote unts acoounted for by the Filing Department Whis to be axigined costs: Inveritory in process, April 1 siarted and complated in Anin Tramsferted to finshed ooods in April inventory in process, Amit as Total unts to be assigned costs \begin{tabular}{|c|c|c|c|} \hline & & Conts & \\ \hline Costs & Direct Materials & Conversion & Total \\ \hline Costs per equivalent unit & & & \\ \hline Totai costs for Apnit in Filling Drparment & s & 1 & \\ \hline \end{tabular} 1. The cosi per equavent uni for diect maberials fom March lo May the cost per equivalent unet for tonvenion costs Fom March to May, These chances If an amount is zero, enter in a zero ' 0 '. Round cost per unit answers to the nearest cent

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