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 74,000 65 % 30 % Work in process inventory, May 31 54,000 40 % 20 % Materials cost in work in process inventory, May 1 $ 58,800 Conversion cost in work in process inventory, May 1 $ 17,500 Units started into production 262,400 Units transferred to the next production department 282,400 Materials cost added during May $ 400,240 Conversion cost added during May $ 252,244

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.)

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.)