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 follow:

CH 04 Question 1 (of 2) Exercise 4-8 Equivalent Units and Cost per Equivalent Unit-Weighted-A produces prefabricated flooring in a series of steps carried out in production departments of processing in Helx Corporation All of the material that is used in the first production department is added at the beginning that department. Data for May for the first production department follow: Units 71,000 65% 51,000 40% Percent Complete Materials Conversi 30% 20% 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 $56,700 S 16,800 260,600 280,600 $ 385,770 $ 242,012 Materials cost added during May 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. Convers Equivalent units of production 2. Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.)