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: Work in procese inventory. May 1 Work in process inventory. May 31 Materials cont in work in process inventory, May 1 Conversion coat in work in process inventory. May 1 Units started into production Unite transferred to the next production department Materials cost added during May Conversion cost added during May Percent Complete Unito Materials Conversion 81,000 1001 500 61,000 100 300 $. 63,000 $ 18,800 254,400 274,400 $ 155,010 $270,973 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