The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows:
| May 1, work in process: |
|
| Materials cost, 3,000 units |
mce_markernbsp; 8,000
|
| Conversion costs, 3,000 units, 66.7% completed |
6,000
|
| Materials added during May, 10,000 units |
30,000
|
| Conversion costs during May |
31,000
|
| Goods finished during May, 11,500 units |
0
|
May 31 work in process, 1,500 units, 50% completed
|
0
|
All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is