answer the two thanks.

Caroline Company reported the following costs and expenses in May: Factory utilities $17,700 Direct labour $92,500 Depreciation on factory equipment 21,450 Sales salaries 53,000 Depreciation on delivery trucks 4,400 Property taxes on factory building 2,570 Indirect factory labour 55,200 Repairs to office equipment 2,900 Indirect materials 81,000 Factory repairs 2,300 Direct materials used 138,400 Advertising 23,600 Factory manager's salary 1 6,500 Office supplies used 5,990 Determine the total amount of product costs. Ignore the money sign. beginning of process. During month, 165,700 units were September Company had units in process, h were completed. Materials are added started and 175,500 completed. Ending work in process was 50% complete. Calculate the equivalent units of production for materials if weighted average were used