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:

Units Percent Complete Materials Conversion Work in process inventory, May 1 65,000 100% 30% Work in process inventory, May 31 45,000 100% 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 production 257,000 Units transferred to the next production department 277,000 Materials cost added during May $ 98,040 Conversion cost added during May $ 221,980

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.