The following data are taken from the production records at the Bay Plant of Charlevoix Chemicals for May. Work-in-process beginning inventory consisted of 44,600 units fully complete with respect to materials and 22 percent complete with respect to conversion costs. In May, the plant started 256,000 units and transferred out 224,000 units. The work-in-process ending inventory was fully complete with respect to materials and 80 percent complete with respect to conversion costs.

Required:

Charlevoix Chemicals uses weighted-average process costing at the Bay Plant for product costing. The following equivalent units (materials; conversion) used to compute production costs for May would be: