Kalox, Inc., manufactures an antacid product that passes through two departments. Data for May for the first department follow:

	Gallons	Materials		Labor		Overhead
Work in process, May 1	66,000	$	54,800	$	22,400	$	32,800
Gallons started in process	629,000
Gallons transferred out	650,000
Work in process, May 31	45,000
Cost added during May		$	725,300	$	276,175	$	405,110

The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor and overhead.

Required:

Assume that the company uses the weighted-average method of accounting for units and costs.

1.	Compute the equivalent units for May