The May 1 work in process inventory consisted of 108,000 pounds with $155, 520 in materials cost and $130, 680 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, 289,000 pounds were started into production. The May 31 inventory consisted of 94,000 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. Determine the equivalent units of production for May. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Determine the cost of the units completed and transferred to the Mixing Department during May. (Round your intermediate calculations to 2 decimal places.)