Helix Corporation produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used is added at the beginning of processing. Data for May for the department follows:

		Percent Complete
	Units	Materials			Conversion
Work in process inventory, May 1	77,000	65	%		30	%
Work in process inventory, May 31	57,000	40	%		20	%
Materials cost in work in process inventory, May 1				$	60,600
Conversion cost in work in process inventory, May 1				$	18,200
Units started into production					264,200
Units transferred to the next production department					284,200
Materials cost added during May				$	412,180
Conversion cost added during May				$	262,620

Required:

1.	Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May.

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

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred in May. (Round your intermediate calculations to 2 decimal places.)