Helox, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows:

	Quantity Schedule
Units to be accounted for:
Work in process, April 1 (60% materials, 75% conversion cost added last month)		20,500
Started into production		181,500
Total units		202,000

Costs in the beginning work-in-process inventory of the first processing department were materials, $4,100; and conversion cost, $14,500. Costs added during the month were materials, $58,000; and conversion cost, $366,230.

Required: 1. Assume that the company uses the weighted average cost method of accounting for units and costs. Determine the equivalent units for the month for the first process.

2. Compute the costs per equivalent unit for the month for the first process. (Round your answers to 3 decimal places.)

Quantity Schedule Equivalent Units (EU) Materials Conversion Units accounted for as follows: Transferred to the next process Work in process, May 31 (all materials, 60% conversion cost added this month) Total units and equivalent units of production 191,900 10,100 202,000 0 0 2. Compute the costs per equivalent unit for the month for the first process. (Round your answers to 3 decimal places.) Materials Conversion Whole Unit Cost per equivalent unit