Dello Chocolates Inc. manufactures cooking chocolate bars that go through three processing stages prior to completion. The company uses the weighted average method in its process costing system. Information on work in the first department, Cooking, is given below for May: Work in process, May 1 Kilograms in process Stage of completion with respect to materials Stage of completion with respect to conversion Costs in the work in process inventory, May 1: Materials cost. Conversion cost 10,000 100% 80% $1.500 $7,200 100,000 Kilograms started into production during May..... Kilograms completed and transferred out Costs added to production during the month: Materials cost Conversion cost S154,500 SOO 15.000 Work in process May 31: Kilograms in process Stage of completion with respect to materials Stage of completion with respect to conversion Required: a) Compute the equivalent units of production. (6 marks) b) Compute the cost per equivalent unit (14 marks) c) Determine the costs of ending work in process inventory and of the units transferred out to the next department. 9 marks d) Prepare a cost reconciliation report for the month. (6 marks)