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	64,000	100	%		40	%
Work in process inventory, May 31	44,000	100	%		25	%
Materials cost in work in process inventory, May 1				$	52,400
Conversion cost in work in process inventory, May 1				$	15,100
Units started into production					252,000
Units transferred to the next production department					272,000
Materials cost added during May				$	92,960
Conversion cost added during May				$	216,960

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.