1. Ingrim Corporation uses Weighted Average in its process costing system. The following data concern the companys Processing Department for the month of May:

		Percentage of Completion
	Units	Direct Materials	Conversion Costs
Work-in-process beg, May 1st	5,000	30%	65%
Units Completed and Transferred out	9,000
Work-in-process end, May 30th	6,000	50%	10%

Costs in the WIP, May 1st	Amount
Materials Cost	$5,300
Conversion Cost	$10,200
Total Cost	$15,500
Costs added during May 30th
Materials Cost	$250,000
Conversion Cost	$430,000
Total Cost	$680,000

Required: a. Determine the equivalent units of production for materials and conversion b. Determine the cost per equivalent unit for materials and conversion costs (consider two decimals ) . c. Determine the total cost of completed & transferred out units and total cost of work in process ending .