C a lent uivalent Unit Well AverMed and s the in hal intern etom prime the y or the stron department le Da 100% 10.000 Work in presa inventory, May 1 Work in procesa inventory. May 31 Material coat in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Unit started into production Units transferred to the next production department Materials coat added during May Conversion cost added during May Materials Conversion 40 100% 30' $1.500 44,000 180,000 176,000 164,000 1362,000 Required Asume that the company uses the weighted average method of accounting for units and CONS. Determine the equivalent units for May for the first process Compute the cost per equivalent unit for May for the first process Determine the total cost or ending work in process inventory and the total cost of units trans ferred to the next process in May