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	54,000	85	%		50	%
Work in process inventory, May 31	34,000	60	%		30	%
Materials cost in work in process inventory, May 1				$	46,600
Conversion cost in work in process inventory, May 1				$	12,600
Units started into production					243,600
Units transferred to the next production department					263,600
Materials cost added during May				$	316,920
Conversion cost added during May				$	181,798

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.

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

Materials Conversion Equivalent units of production Materials Conversion Cost per equivalent unit