Inventory, May 1 (38,200 kilograms, Completed and transferred to ourwersion #5 complete) 93'972 Blending 1' ldlugrams) 7 May costs added: Raw mamriels (231.000 kilograms) 465,952 Conversion oasis 290,694 Inventory, May 31 (62.700 kilograms' ourweion 21'3 mmplele) The May 1 work in process inventory consists of 856,536 in materials we! and $37,436 in conversion east. The company uses U19 weightedaverage me1hod. Raqulrud: 1. Delerrnine the equivalent units ofpruduotian lur May. Equivalenl units of production -- 2. Determine the mats per equivalent unit for May (Round your II'IIIII'I In 2 doclmal plum.) comer mum'enwm -_ 3. Delerrnine the cost cl he unils mmpleled and transferred to Blending during May and Ilia cost of ending work in process inventory. [Round intermediate calculations to 2 decimal places.)