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	63,000	100	%		50	%
Work in process inventory, May 31	43,000	100	%		30	%
Materials cost in work in process inventory, May 1				$	51,800
Conversion cost in work in process inventory, May 1				$	14,700
Units started into production					247,200
Units transferred to the next production department					267,200
Materials cost added during May				$	352,540
Conversion cost added during May				$	212,181

Required:

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
Equivalent units of production

Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole number.)

	Total
Cost of ending work in process inventory
Cost of units completed and transferred out