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	60,000	85	%		50	%
Work in process inventory, May 31	40,000	60	%		30	%
Materials cost in work in process inventory, May 1				$	50,200
Conversion cost in work in process inventory, May 1				$	13,900
Units started into production					246,000
Units transferred to the next production department					266,000
Materials cost added during May				$	341,300
Conversion cost added during May				$	200,160

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.