The Barrington Company manufactures a high-quality plastic pipe that goes through three processing stages prior to completion. Information on work in the first department, Cutting, is given below for May: Production data: Pounds in process, May 1: materials 100% complete conversion 90% complete Pounds started into production during May Pounds completed and transferred to the next department Pounds in process, May 31: materials 75% complete; conversion 25% complete Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: 79,000 440,000 39,000 $ 100,200 $ 12,100 $521.085 $ 66,260 Materials cost Conversion cost The company uses the weighted-average method Required: 1. Compute the equivalent units of production. Conversion Materials Equivalent units of production 2. Compute the costs per equivalent unit for the month. (Round your final answers to 2 decimal places.) Materials Conversion Cost per equivalent unit 3.Determine the cost of ending work in process inventory and of the units transferred out to the next department. (Round your intermediate calculation to 2 decimal places and final answers to the nearest whole dollar amount.) Total Materials Conversion Cost of ending work in process inventory Cost of units completed and transferred out $ $ 0 4. Prepare a cost reconciliation report for the month. (Round your intermediate calculation to 2 decimal places and final answers to the nearest whole dollar amount.) BARRINGTON COMPANY Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: $ 0 C Total cost accounted for LA