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Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing. and Cooking All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below. Work in Process Grinding Department Inventory, May 1 440, 340 Completed and transferred to the Mixing Department 2 Materials 813,620 Conversion 617,104 Inventory, May 31 The May 1 work in process inventory consisted of 123,000 pounds with $243,540 in materials cost and $196,800 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion During May. 371.000 pounds were started into production. The May 31 Inventory consisted of 52,000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted-average method in its process costing system Inventory, May 1 Work in Process-Grinding Department 440, 340 Completed and transferred to the Mixing Department 813,620 617,104 2 Materials Conversion Inventory, May 31 The May 1 work in process inventory consisted of 123,000 pounds with $243,540 in materials cost and $196,800 in conversion cost The May I work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion During May, 371000 pounds were started into production. The May 31 Inventory consisted of 52,000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted average method in its process costing system Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's equivalent units of production for materials and conversion in May. Materials Conversion Equivalent units of production Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May, (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of ending work in process inventory Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of units completed and transferred out
