A company manufatures living room furniture through two departments.
Framing , upholstering
Work in process 0,
Materials 420000,
Conversion costs 210000 , 330000
Cost transferred in 0 , 550000
Costs transferred ou550000,
Work in process 80000,

Answer the following questions:
(a) if 3000 sofas were started into production on may 1 and 2500 sofas were transferred to upholstering , what was the unit cost of materials for may in the framing department?

(b) using the data in (a) what was the per unit conversion cost of the sofas transferred to upholstering?

(c) continuing the assumption (a) what is the percentage of completion of the units in process at may 31 in the framing department?

First of all, we are not here to do your homework for you. You either need to show us that you've made an attempt to do the problem first by submitting any work you've tried to do, or ask a specific question about exactly where you are stuck.

This is not a short problem and I can't just "give some hints" on how to do it. This requires knowing the job costing process and flow of accounts, i.e. an entire chapter. If you have specific questions on some particular part of that, then ask about that, but I can't "hint" you through a long problem like this.