Helion, Inc. manufactures a product that passes through two production processes. A quantity schedule fora recent month for the first process follows: Quantity Schedule Units to be accounted for Work in process, May 100% materials 75% conversion cost added last month) Started into production 25.500 Total units Costs in the beginning work in process inventory of the first processing department were materials, 55, 100, and conversion cost $17.500. Costs added during the month were materials. $78,000, and conversion cost $424.930 Required: 1. Assume that the company uses the weighted average cost method of accounting for units and costs Determine the equivalent units for the month for the first process Quantity Schedule Equivalent Units (EU) Materials Conversion Units accounted for as follows Transferred to the nel process Work in process. May 31 (il materials, 60% 210.900 11,100 222.0000 Total units and equivalent units of production 2. Compute the costs per equivalent unit for the month for the decimal places.) process, (Round your answers to Materials Conversion Whole Unit Cost per equivalent unit