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 Materials Conversion 100% 50% 100% 30% Units 79,000 59,000 Work in process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May $ 61,800 $ 18,400 253,600 273,600 $ 420,240 $ 264,161 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. Round your final answers to the nearest whole number.) Total Cost of ending work in process inventory Cost of units completed and transferred out