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 76,000 75 % 40 %

Work in process inventory, May 31 56,000 50 % 25 %

Materials cost in work in process inventory, May 1 $ 60,000

Conversion cost in work in process inventory, May 1 $ 17,800

Units started into production 258,000

Units transferred to the next production department 278,000

Materials cost added during May $ 408,180

Conversion cost added during May $ 256,680

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.

	Materials	Conversion
Equivalent units of production

2.	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

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.)

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