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) 85,000 Kilograms started into production during May 365,000 Kilograms completed and transferred to Coating ? Kilograms in process, May 31(materials 65% complete; conversion 30% complete) 55,000 Cost data: Work in process inventory, May 1: Materials cost $101,000 Conversion cost $ 51,000 Cost added during May: Materials cost $462,000 Conversion cost $213,000 The company uses the weightedaverage method. Required: 1. Compute the equivalent units of production. Equivalent units of production - 2. Compute the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Cost per equivalent unit - - 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 nal answers to the nearest whole dollar.) Cost of ending work in process inventory Cost of units completed and transferred out 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.) 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