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; 73,000 conversion 90% complete Pounds started into production during May 380,000 Pounds completed and transferred to the next department Pounds in process, May 31: materials 80% complete; 33,000 conversion 20% complete Cost data: Work in process inventory, May 1: 111,600 Materials cost 55,800 Conversion cost Cost added during May 580,320 Materials cost Conversion cost 306,810 The company uses the weighted-average method Required 1. Compute the equivalent units of production Materials Conversion 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