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 57,000 85% 50% 37,000 60% 30% Work in process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May $ 48,600 Conversion cost in work in process inventory, May 1 $ 13,300 244,800 Units started into production Units transferred to the next production department Materials cost added during May 264,800 330,240 190,866 Conversion cost added during May 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.) Total Cost of ending work in process inventory Cost of units completed and transferred out