The May 1 work in process inventory consisted of 105,000 pounds with $219,450 in materials cost and $134,400 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 365,000 pounds were started into production. The May 31 inventory consisted of 139,000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted-average method to account for units and costs. Given: Inventory, May 1 353,850 Materials 838,050 Conversion 445,760 Inventory, May 31 ? Completed and transferred to the Blending Department ? A) Determine the equivalent units of production for May (Materials and Conversion) B) Determine the costs per equivalent unit for May (Materials and conversion) C) Determine the cost of the units completed and transferred to the Blending Department during May (Materials and Conversion)