For May:

$1)$ Calculate the first production department's equivalent units of production for materials and conversion.

$2)$Compute the first production department's cost per equivalent unit for materials and conversion.

$3)$Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total.

$4)$Compute the first production department's cost of the units transferred to the next production department for materials, conversion,

and in total.