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 (38,200 kilograms, conversion 4/5 complete) 96,264 Completed and transferred to Blending ( ? kilograms) ? May costs added: Raw materials (353,000 kilograms) 669,752 Conversion costs 312,784 Inventory, May 31 (54,000 kilograms, conversion 2/3 complete) ? The May 1 work in process inventory consists of $65,704 in materials cost and $30,560 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.)