Percent Complete
Units Materials Conversion
Work in process inventory, May 1 5,000 100% 40%
Work in process inventory, May 31 10,000 100% 30%

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Materials cost in work in process inventory, May 1 $1,500
Conversion cost in work in process inventory, May 1 $4,000
Units started into production 180,000
Units transferred to the next production department 175,000
Materials cost added during May $54,000
Conversion cost added during May $352,000

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Materials 185,000 Conversion is 178,000 Equivalent units of production how you compute cost per equivalent unit?

You can do this by dividing the costs by equivalent units. But I am sure you already have attempted the question by now.