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

Work in ProcessCracking Department

Inventory, May 1 (44,300 kilograms, conversion 4/5 complete)	105,434		Completed and transferred to Blending ( ? kilograms)	?
May costs added:
Raw materials (289,000 kilograms)	455,038
Conversion costs	305,349
Inventory, May 31 (56,100 kilograms, conversion 2/3 complete)	?

The May 1 work in process inventory consists of $61,577 in materials cost and $43,857 in conversion cost. The company uses the weighted-average method.

Required:

1. Determine the equivalent units of production for May.

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

3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.)

Thank you