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: 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 Equivalent units of production 2. Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.) Cost per equivalent unit 3. 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.) Cost of ending work in process inventory Cost of units completed and transferred out