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		60,000
Total units to account for		75,000
Units completed and transferred out during May		?
Work in process, May 31 (in units)		10,000
Total equivalent units: direct material		75,000
Total equivalent units: conversion		?
Work in process, May 1: direct material	$	135,000
Work in process, May 1: conversion		?
Costs incurred during May: direct material		?
Costs incurred during May: conversion		832,250
Work in process, May 1: total cost		172,500
Total costs incurred during May		1,402,250
Total costs to account for		1,574,750
Cost per equivalent unit: direct material		9.40
Cost per equivalent unit: conversion		?
Total cost per equivalent unit		21.65
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		73,500
Total cost of May 31 work in process		167,500

Additional Information:

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.

Calculate the missing values from the table given above. (Round "Cost per equivalent unit" to 2 decimal places.) Work in process, May 1 (in units) Units completed and transferred out during May Total equivalent units: conversion Work in process, May 1: conversion Costs incurred during May: direct material Cost per equivalent unit: conversion Cost of goods completed and transferred out during May Cost remaining in ending work-in-process inventory: direct material Calculate the Equivalent Units. Physical Units Equivalent Units Direct Conversion Material Units completed and transferred out during May Work in process, May 31 Total units accounted for Total equivalent units Calculate the Cost per EU. (Round "Cost per equivalent unit" to 2 decimal places.) Direct Material Conversion Total Work in process, May 1 Costs incurred during May Total costs to account for Equivalent units Costs per equivalent unit Cost per Number of Equivalent Units Equivalent Unit Total Cost Cost of goods completed and transferred out during May Cost remaining in May 31 work-in-process inventory: Direct material Conversion Total cost of May 31 work-in-process