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

UnitsMaterialsConversion

Work in process inventory, May 165,000100%30%

Work in process inventory, May 3145,000100%20%

Materials cost in work in process inventory, May 1$53,300

Conversion cost in work in process inventory, May 1$15,400

Units started into production257,000

Units transferred to the next production department277,000

Materials cost added during May$98,040

Conversion cost added during May$221,980

Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

MaterialsConversion

Equivalent units in ending work in process inventory2,130830

Cost per equivalent unit$15.56$6.33

A total of 20,200 units were completed and transferred to the next processing department during the period.

Required:

1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total.