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Production data: Pounds in process, May 1; materials 1008 complete conversion 90% complete Pounds started into production during May Pounds completed and transferred out pounds in process, May 31; materials 70% complete; 62,000 270,000 conversion 30% complete 22,000 Cost data: Work in process inventory, ay 1: Materials cost Converaion cost 55,100 26,800 Cost added during May: Materials cost Conversion cost $286,570 $147,330 Required: . Compute the equivalent units of production for materials and conversion for May. 2. Compute the cost per equivalent unit for materials and conversion for May. 3. Compute the cost of ending work in process inventory for materials, conversion, and in total for May. 4. Compute the cost of units transferred out to the next department for materials, conversion, and in total for May. 5. Prepare a cost reconciliation report for May. Required 1Required 2 Required 3 Required 4 Required5 Compute the equivalent units of production for materials and conversion for May. Materials Conversion Equivalent units of production Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Compute the cost per equivalent unit for materials and conversion for May. (Round your answers to 2 decimal places.) Conversion Cost per equivalent unit Required1 Required Required 3Required 4 Required 5 Compute the cost of ending work in process inventory for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of ending work in process inventory Required 1 Required 2 Required 3Required 4 Required 5 Compute the cost of units transferred out to the next department for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of units completed and transferred out Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a cost reconciliation report for May. (Round your intermediate calculations to 2 decimal places.) Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: Total cost accounted for