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 1 440,340 Completed and transferred to the Blending Department ? Materials 813,620 Conversion 617,104 Inventory, May 31 ? The May 1 work in process inventory consisted of 123,000 pounds with $243,540 in materials cost and $196,800 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, 371,000 pounds were started into production. The May 31 inventory consisted of 52,000 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. 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 $ $ $