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Exercise 4-8 Equivalent Units and Cost per Equivalent Unit Weighted- Average Method ILO4-2, LO4-3, LO4-4] Helix Corporation produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow: Percent Complete Units Materials Conversion Work in process inventory, May 1 73.000 85% 50% 53,000 60% Work in process inventory, May 31 30% Materials cost in work in process inventory, May 1 57,900 17,000 Conversion cost in work in process inventory, May 1 251,200 Units started into production Units transferred to the next production department 271,200 Materials cost added during May 393,570 244,261 Conversion cost added during May Required 1. Assume that the company uses the weighted-average method of accounting for units and costs Determine the equivalent units for May for the first process. Materials Conversion 303,000 287,100 Equivalent units of production