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The WireOne Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving Department. After the weaving is completed, the materials are transferred into the Coating Department, where specialty plastic coating is applied. Selected data relating to the Weaving Department during May are given below: Production data Kilograms in process, May 1: Materials 100% complete, conversion 80% complete 127,500 448,000 Kilograms started into production during May Kilograms completed and transferred to Coating Kilograms in process, May 31: Materials 65% complete, 68,000 conversion 30% complete Cost data: Work in process inventory, May 1 $113,475 Materials cost $132,600 Conversion cost Cost added during May: $824,415 Materials cost Conversion cost $437,532 The company uses the weighted-average method. Required: 1. Compute the equivalent units of production. Materials Conversion Equivalent units of production 2. Compute the costs per equivalent unit for May. (Round your answers to 2 decimal places. omit the sign in your response.) Materials Conversion Cost per equivalent unit 3. Determine the cost of ending work in process inventory and of the units transferred to the Coating Department. (omit the sign in your response.) Materials Conversion Total Cost of ending work in process inventory Cost of units completed and transferred out