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:

Work in ProcessCracking Department

Inventory, May 1	451,950		Completed and transferred to the Blending Department	?
Materials	570,560
Conversion	296,232
Inventory, May 31	?

The May 1 work in process inventory consisted of 131,000 pounds with $279,030 in materials cost and $172,920 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, 240,000 pounds were started into production. The May 31 inventory consisted of 113,000 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. Omit the "$" sign in your response.)

	Materials	Conversion
Cost per equivalent unit	$	$

3.	Determine the cost of the units completed and transferred to the Blending Department during May.(Omit the "$" sign in your response.)

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