2 Weston Products manufactures an industrial cleaning compound that goes through three processing departments Grinding. Moring, and Cooking Allraw materials are introduced at the start of work in the Grinding Department. The Work in Process Taccount for the Grinding Department for May is given below. 25 points Inventory, May 1 Work in Process Grinding Department 116, MO Completed and transferred to the Mixing Department 620,470 414, allook Materiais Conversion Inventory. May 33 P The May 1 work in process inventory consisted of 42,000 pounds with $67620 in materials cost and $48,720 in conversion cost The May I work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion. During May, 375,000 pounds were started into production. The May 31 inventory consisted of 138.000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted average method in its process cooting system erences Required: Required 2 Required 3 Required 4 Compute the Grinding Department's equivalent units of production for materials and conversion in May. Materials Conversion Equivalent units of production Required Required 2 > Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit Required 1 Required 2 Required 3 Required Compote the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May (Round your intermediate calculations to 2 decimal places.) Conversion Cost of ending work in process inventory Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) Conversion Total Cost of units completed and transferred out