Kalox, Inc. manufactures an antacid product. Data for May follows:

	Gallons	Materials	Conversion Costs
Work in process, May 1	80,000	$200,000	$100,000
Gallons started in process	710,000
Work in process, May 31	50,000
Cost added during the month		$1,250,000	$1,000,000

The beginning work in process inventory was 30% complete as to materials and 10% with respect to conversion (labor and overhead). The ending work in process inventory was 60% complete as to materials and 60% as to conversion costs.

Using the weighted average method, determine the equivalent units and the total unit cost for the month.

Using the FIFO method, determine the equivalent units and the total unit cost for the month.

Create tables to organize your equivalent units calculations and maybe your unit cost calculations.