Percent Complete Conversion Units Materials 72,000 52,000 100 % Work in process inventory, May 1 Work in process inventory, May 31 Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, Hay 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May 50 % 30 % 100 % $ 57,300 $ 16,700 250,800 270,800 $ 120,240 $ 241,060 Required: 1. Calculate the first production department's equivalent units of production for materials and conversion for May 2. Compute the first production department's cost per equivalent unit for materials and conversion for May 3. Compute the first production department's cost of ending work in process inventory for materials conversion, and in total for May. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May