i only need number 3

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 Materials Conversion 100% 30% 100% 20% Units 65,000 45,000 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 $ 53,300 $ 15.400 257,000 277,000 362.650 $ 221,980 Required: 1. 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. Equivalent units of production Materials 322,000 Conversion 286,000 2. Compute the costs per equivalent unit for May for the first process. (Round places.) Materials $ 1.29 Cost per equivalent unit Conversion $ 0.83 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole number) Total Cost of ending work in process inventory Cost of units completed and transferred out