The following data pertain to the Hercules Tire and Rubber Company for the month of May. Work in process, May 1 (in units) Units started during May Total units to account for Units completed and transferred out during May Work in process, May 31 (in units) Total equivalent units: direct material Total equivalent units: conversion Work in process, May 1: direct material Work in process, May 1: conversion Costs incurred during May: direct material Costs incurred during May: conversion Work in process, May 1: total cost Total costs incurred during May Total costs to account for Cost per equivalent unit: direct material Cost per equivalent unit: conversion ? 60,000 75,000 ? 10,000 75,000 ? $ 135,000 ? ? 832,250 172,500 1,402,250 1,574,750 9.40 ? Total cost per equivalent unit Cost of goods completed and transferred out during May Cost remaining in ending work-in-process inventory: direct material Cost remaining in ending work-in-process inventory: conversion Total cost of May 31 work-in-process Additional Information: 21.65 ? ? 73,500 167,500 a. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process. b. Hercules uses weighted-average process costing. c. The May 1 work in process was 20 percent complete as to conversion. d. The May 31 work in process was 60 percent complete as to conversion. Required: Compute the missing amounts, and prepare the firm's May production report. Complete this question by entering your answers in the tabs below. Missing Values Equivalent Units Cost per EU Total Cost of End WIP Calculate the missing values from the table given above. (Round "Cost per equivalent unit" to 2 decimal places.) M4 \ 45.000