Brady Products manufactures a silicone paste wax that goes through three processing departmentsCracking, Blending, and Packing. All raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for a recent month is given below:

Work in ProcessCracking Department

Inventory, May 1	228,260		Completed and transferred to the Blending Department	?
Materials	576,080
Conversion	298,920
Inventory, May 31	?

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The May 1 work in process inventory consisted of 113,000 pounds with $151,420 in materials cost and $76,840 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 372,000 pounds were started into production. The May 31 inventory consisted of 51,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method to account for units and costs.

Required:

1.	Determine the equivalent units of production for May.

	Materials	Conversion
Equivalent units of production

2.	Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit	$	$

3.	Determine the cost of the units completed and transferred to the Blending Department during May.(Round your intermediate calculation to 2 decimal places. Round your final answers to nearest whole dollar amount.)

	Materials	Conversion	Total
Cost of units completed and transferred out	$	$	$