Regal Polish manufactures a single product in one department and uses a process costing system. At the start of May, there were 5,000 units in process that were 100% complete with respect to direct materials and 50% complete with respect to conversion costs (labor and overhead). During the month, the company began production on 100,000 units and ending Work in Process Inventory consisted of 2,000 units that were 100% complete with respect to material and 80% complete with respect to conversion costs.
Cost Information: Beginning
Work in Process Costs Added in May
Direct material $3,000 $65,250
Direct labor 125 6,151
Manufacturing overhead 175 7,147
Total: $3,300 $78,548

Part a. Calculate the cost per equivalent unit for each of the three cost items and in total. Answer in text.

The denominators for the calculations of cost per equivalent are:
"Units
Completed" "Equivalent Unitsin Ending WIP" Total
Material Number Formula Formula
Labor Number Formula Formula
Overhead Number Formula Formula

Beginning WIP Cost Added Total Denominator Cost per EU
Material Amount Amount Formula Number Formula
Labor Amount Amount Formula Number Formula
Overhead Amount Amount Formula Number Formula
Total Formula Formula Formula Formula

Part b. Calculate the cost of units completed in May and the cost of ending Work in Process.

Enter formula as desired.

Cost of items in ending work in process:
Material Amount
Labor Amount
Overhead Amount
Total Formula

Part c. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in May.
Title Amount
Title Amount
Total Formula

Title Amount
Title Amount
Total Formula


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