Builder Products, Inc., manufactures a caulking compound that goes through three processing stages prior to completion. Information on work in the first department, Cooking, is given below for May:

Production data:
Pounds in process, May 1; materials 100% complete; conversion 90% complete		81,000
Pounds started into production during May		460,000
Pounds completed and transferred out		?
Pounds in process, May 31: materials 80% complete; conversion 20% complete		55,000
Cost data:
Work in process inventory, May 1:
Materials cost	$	158,200
Conversion cost	$	50,500
Cost added during May:
Materials cost	$	822,300
Conversion cost	$	277,520

The company uses the weighted-average method.

Required:

1.	Compute the equivalent units of production.

Equivalent units of production-

Materials______ Conversion______

2.	Compute the costs per equivalent unit for the month
Cost Per Equivalent - Materials_____ Conversion 3. Determine the cost of ending work in process inventory and of the units transferred out to the next department. Total: Cost of ending work in process inventory _______ Cost of units completed and transferred out _______