I am trying to break this down so I will understand and able to do as well can you please assist to make this make since.

Helix Corporation 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:

		Percent Complete
	Units	Materials	Conversion
Work in process inventory, May 1	5,000	100%	40%
Work in process inventory, May 31	10,000	100%	30%

Materials cost in work in process inventory, May 1	$1,500
Conversion cost in work in process inventory, May 1	$4,000
Units started into production	180,000
Units transferred to the next production department	175,000
Materials cost added during May	$54,000
Conversion cost added during May	$352,000
Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May for the first process.

	Materials	Conversion
Equivalent units of production

		Materials	Conversion
Cost per equivalent unit		$	$
(a)	Determine the total cost of ending work in process inventory.

	Materials	Conversion	Total
Cost of ending work in process inventory	$	$	$

(b)	Determine the total cost of units transferred to the next process in May.

	Materials	Conversion	Total
Cost of units completed and transferred out	$	$	$