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 Work in process inventory, May 1 Work in process inventory, May 31 Units Materials 74,000 100% 54,000 100% Conversion 30% 20% Materials cost in work in process inventory, May1 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 $ 58,800 $ 17,500 262,400 282,400 $ 400,240 $ 252,244 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 productiorn