Production data: Kilograms in process, May 1 (materials 100% complete; conversion 80% complete) Kilograms started into production during May Kilograms completed and transferred to Coating Kilograms in process, May 31 (materials 65% complete; conversion 30% complete) Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: Materials cost Conversion cost The company uses the weighted-average method. Required: 1. Compute the equivalent units of production. Equivalent units of production Materials Conversion 88,000 402,000 ? 69,000 $ 62,480 $ 93,280 $645,612 $392,590