Barnett Corporation uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in Department M. Material costs were 100% complete and conversion costs were 75% complete with respect to the 4,000 units in work in process at May 1. Material costs were 100% complete and conversion costs were 50% complete with respect to the 6,000 units in work in process at May 31. During May, 12,000 units were completed and transferred to the next department. An analysis of the costs relating to work in process at May 1 and to production activity for May follows: Materials Conversion

Work in process, May 1.......... $13,800 $ 3,740

Costs added during May........ $42,000 $26,260

The total equivalent units of production for materials are: The total cost per equivalent unit for May was: