nd Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T$-$account for the irinding Department for May is given below:

$\backslash$table$[[$Work in Process$-$Grinding Department,$],[$Debit$,$Credit,$],[$Inventory$,$ May $1,97,990,\backslash$table$[[$Completed and transferred to$],[$the Mixing Department$]]],[$Materials$,545,960,],[$Conversion$,330,616,],[$Inventory$,$ May $31,?,]]$

The May $1$ work in process inventory had $41,000$ pounds with $$56,990$ in materials cost and $$41,000$ in conversion cost. The May $1$ work in process inventory was $100\%$ complete for materials and $30\%$ complete for conversion. During May, $348,000$ pounds were started into production. The May $31$ inventory consisted of $143,000$ pounds that were $100\%$ complete for materials and $60\%$ complete for conversion. The company uses the weighted$-$average method of process costing.

Required:

For May:

Compute the Grinding Department's equivalent units of production for materials and conversion.

Compute the Grinding Department's costs per equivalent unit for materials and conversion.

Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total.

Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and instotal.

Required $1$

Required $2$

Required $3$

Compute the Grinding Department's equivalent units of production for materials and conve

$\backslash$table$[[$Equivalent units of production,Materials,Conversion$],[$Required $1,$Required $2,]]$

Compute the Grinding Department's costs per equivalent unit for materials and conversion Note: Round your answers to $2$ decimal places.

$\backslash$table$[[,$Materials,Conversion$],[$Cost per equivalent unit,vdots,$]]$

Required $1$

Required $2$

Required $3$

Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, an Note: Round your intermediate calculations to $2$ decimal places.

$\backslash$table$[[$Cost of ending work in process inventory,Materials,Conversion,Total$],[1,,],[$Required $2,$Required $3,$Required $4,,]]$

Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, co total for May.

Note: Round your intermediate calculations to $2$ decimal places.

$\backslash$table$[[,$Materials,Conversion,Total$],[$Cost of units completed and transferred out,,,$]]$