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 7,000 45% 50% Work in process inventory, May 31 11,800 80% 55% Materials cost in work in process inventory, May 1 $3,300 Conversion cost in work in process inventory, May 1 $5,200 Units started into production 160,800 Units transferred to the next production department 156,000 Materials cost added during May $71,000 Conversion cost added during May $356,000 Requirement 1: Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May for the first process. Materials Conversion Equivalent units of production ? ? Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Materials Conversion Cost per equivalent unit $ $ a) Determine the total cost of ending work in process inventory. (Round your Cost per equivalent unit to 2 decimal places and the final answer to the nearest dollar amount. Omit the "$" sign in your response.) Materials Conversion Total Cost of ending work in process inventory $ $ $ (b) Determine the total cost of units transferred to the next process in May. (Round your Cost per equivalent unit to 2 decimal places and the final answer to the nearest dollar amount. Omit the "$" sign in your response.) Materials Conversion Total Cost of units completed and transferred out $ $ $