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Weston Products manufactures an industrial clea departments-Grinding, Mixing, and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: ning compound that goes through three processing Work in Process-Grinding Department Completed and transferred to Inventory, May 1 Materials Conversion 163,800 572,100 152,640 the Mixing Department Inventory, May 31 The May 1 work in process inventory consisted of 90,000 pounds with $134,100 in materials cost and $29,700 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 338,000 pounds were started into production. The May 31 inventory consisted of 76,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method to account for units and costs Required 1. Determine the equivalent units of production for May Materials Conversion Equivalent units of production