Required: 1. Compute the equivalent units of production. Equivalent units of production Materials Conversion 2. Compute the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Cost per equivalent unit Materials Conversion 3. Determine the cost of ending work in process inventory and of the units transferred to the Coating Department. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.) Cost of ending work in process inventory Cost of units completed and transferred out Materials Conversion Total 4. Prepare a cost reconciliation between the costs determined in (3) above and the cost of beginning inventory and costs added during the period. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.) Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost Costs accounted for as follows: Transferred to the Coating Department Work in process, May 31 Materials Conversion Total ending Work in process Total cost