Builder Products, Incorporated, uses the weighted-average method of process costing. It 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 76,000 Pounds started into production during May 410,000 Pounds completed and transferred out ?question mark Pounds in process, May 31; materials 60% complete; conversion 40% complete 36,000 Cost data: Work in process inventory, May 1: Materials cost $ 117,900 Conversion cost $ 53,600 Cost added during May: Materials cost $ 613,080 Conversion cost $ 294,700

For May:

Compute the equivalent units of production for materials and conversion.