Helix Corporation uses the weighted-average method of process costing. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material 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 process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May Percent Complete Units 62,000 42,000 Materials Conversion 100% 100% 30% 20% $ 51,300 $ 14,600 255,200 275,200 $ 91,440 $ 209,444 Required: For May: 1. Calculate the first production department's equivalent units of production for materials and conversion. 2. Compute the first production department's cost per equivalent unit for materials and conversion. 3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total. Required 1 Required 2 Required 3 Required 4 Calculate the first production department's equivalent units of production for materials and conversion. Equivalent units of production Materials Conversion Required 1 Required 2 Required 3 Required 4 Compute the first production department's cost per equivalent unit for materials and conversion. Note: Round your answers to 2 decimal places. Cost per equivalent unit Materials Conversion Required 1 Required 2 Required 3 Required 4 Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total. Note: Round your intermediate calculations to 2 decimal places. Cost of ending work in process inventory Materials Conversion Total Required 1 Required 2 Required 3 Required 4 Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total. Note: Round your intermediate calculations to 2 decimal places. Cost of units completed and transferred out Materials Conversion Total