This is not exactly a difficult question, but I've having a bit of trouble with process costing.
Work in process - Painting
5/1 Balance 3,590
5/31 Materials 5,160
5/31 Labor 2,530
5/31 Overhead, 1380
5/31 Balance (?)
5/31 Transferred out (?)
Production records show that there were 400 units in the beginning inventory, 30% complete, 1,600 units started, 1,700 units transferred out. The beginning inventory had materials costs of $2,040 and conversion costs of $1,550. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.
(a) How many units are in process at May 31?
(b) What is the unit materials cost for May?
(c) What is the unit conversion cost for May?
(d) What is the total cost of units transferred?
(e) What is the cost of the May 31 inventory?
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