Dacosta corporation had only one job in process on may 1. the job had been charged with $2,550 of direct materials, $6,990 of direct labor, and $10,146 of manufacturing overhead cost. the company assigns overhead cost to jobs using the predetermined overhead rate of $19.90 per direct labor-hour.

during may, the following activity was recorded:

raw materials (all direct materials):
beginning balance $ 9,250
purchased during the month $ 38,750
used in production $ 40,050
labor:
direct labor-hours worked during the month 2,650
direct labor cost incurred $ 25,260
actual manufacturing overhead costs incurred $ 34,050
inventories:
raw materials, may 30 ?
work in process, may 30 $ 17,132
work in process inventory on may 30 contains $3,876 of direct labor cost. raw materials consist solely of items that are classified as direct materials.

the balance in the raw materials inventory account on may 30 was:

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e.g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $