GaoMaoling Corporation produces a product that passes through two departments. For May, the following equivalent unit schedule was prepared for the first department:

Materials Conversion

Units completed 180,000 180,0000

Units, EWIP x percentage complete :

15,000 x 100% 15,000

15,000 x 40% 6,000

   Eqivalent units of output 195,000 186,000

   Costs assigned to beginning work in process:

   Materials $ 51,000

   Conversion: $24,750

   Manufacturing costs incurred during the month:

   Materials: $ 56,250

   Conversion: $ 45,000

A. Compute the unit ost for may using the weighted average method. (show all work for credit)

B. Determine the cost of goods transferred out.

C. Determine the cost of ending work in process.