Brady Products manufactures a silicone paste wax that goes through three processing departments-Cracking, 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: The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 334,000 pounds were started into production. The May 31 inventory consisted of 58,000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted-average method to account for units and costs. Determine the equivalent units of production for May. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Determine the cost of the units completed and transferred to the Blending Department during May. (Omit the "$" sign in your response.)