Hooghly Products manufactures a silicone paste wax that goes through three processing departments- Cracking, Blending, and Packing. All raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for a recent month is given below. The May 1 work in process inventory consisted of 100,000 pounds with $219,000 in materials cost and $88,000 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 295,000 pounds were started into production. The May 31 inventory consisted of 88,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method to account for units and costs. Determine the equivalent units of production for May. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Determine the cost of the units completed and transferred to the Blending Department during May. (Round your intermediate calculation to 2 decimal places.)