Prepare a cost of production report for the Cutting Department of Aladdin Carpet Company for May 2008, using the following data and assuming that all materials are added at the beginning of the process:
- Work in process, May 1, 5,000 units, 75% completed $49,800
- *Direct materials (5,000*$6.00) $30,000
- Conversion (5,000 * 75% * $5.28) $19,800
- $49,800
- Materials added during May from Weaving Department, 186,000 units 1,134,600
- Direct labor for May 405,600
- Factory overhead for May 540,436
- Goods finished during May( includes goods in process, May 1), 183,400 units
- Work in process, May 31, 7,600 units, 30% completed
how to find the complete inventory in process for direct materials.