CISE 5-8 Equivalent Units; Cost per Equivalent Unit, Assigning Costs to Units-Weight I Csts through the two processing departments during April Method LO5-2, LO5-3, LO5-4 Corporation uses the weighted-average method in its process costing system ed-Average ooring in a series of steps carried out in production departments. Al cess costing system. It produces prefabri I of the material that is used in that department. Data for May production department is added at the beginning of processing in that depa the first for the first production department follow: Percent Complete Units Materials Conversion Work in process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May 5,000 10,000 100% 100% 40% 30% $1,500 $4,000 180,000 175,000 $54,000 $352,000 Required. 1. Calculate the first production department's equivalent units of production for materials and conversion for May. Compute the first production department's cost per equivalent unit for materials and conversion for May Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May. 2. 3. 4. Compute the first prod uction department's cost of the units transferred to the next production epartment for materials, conversion, and in total for May