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 (42,000 kilograms, conversion 4/5 complete)	102,900		Completed and transferred to Blending ( ? kilograms)	?
May costs added:
Raw materials (341,000 kilograms)	640,980
Conversion costs	281,787
Inventory, May 31 (68,700 kilograms, conversion 2/3 complete)	?

The May 1 work in process inventory consists of $71,400 in materials cost and $31,500 in conversion cost. The company uses the weighted-average method.

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

	Materials	Conversion	Total
Cost of ending work in process inventory			$
Cost of units completed and transferred out			$