Helix Corporation uses the weighted-average method in its process costing system. It 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 54,000 100 % 50 %

Work in process inventory, May 31 34,000 100 % 30 %

Materials cost in work in process inventory, May 1 $ 46,600

Conversion cost in work in process inventory, May 1 $ 12,600

Units started into production 243,600

Units transferred to the next production department 263,600

Materials cost added during May $ 42,680

Conversion cost added during May $ 181,798

Required:

1. Calculate the first production department's equivalent units of production for materials and conversion for May.

2. Compute the first production department's cost per equivalent unit for materials and conversion for May.

3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May.

4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.