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	63,700		Completed and transferred to the Blending Department	?
Materials	397,600
Conversion	187,600
Inventory, May 31	?

The May 1 work in process inventory consisted of 35,000 pounds with $43,400 in materials cost and $20,300 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, 280,000 pounds were started into production. The May 31 inventory consisted of 45,000 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 and final answers to the whole dollar amount.)

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