I need help with this

The ledger of Custer Company has the following work in process account.

Production records show that there were 450 units in the beginning inventory, 30% complete, 1,570 units started, and 1,580 units transferred out. The beginning work in process had materials cost of $2,480 and conversion costs of $1,740. 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?

Work in process, May 31

[removed]

units

(b) What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit materials cost for May

$[removed]

(c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit conversion cost for May

$[removed]

Wilkins Inc. has two types of handbags: standard and custom. The controller has decided to use a plantwide overhead rate based on direct labor costs. The president has heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company’s operations.     Standard   Custom Direct labor costs   $49,600   $98,400 Machine hours   1,240   1,470 Setup hours   100   400 Total estimated overhead costs are $309,400. Overhead cost allocated to the machining activity cost pool is $195,800, and $113,600 is allocated to the machine setup activity cost pool.

(a) Compute the overhead rate using the traditional (plantwide) approach. (Round answers to 2 decimal places, e.g. 12.25%.) Predetermined overhead rate   [removed]  % of direct labor cost