The May 1 work in process inventory consists of $43,400 in materials cost and $20,300 in conversion cost. The company uses the weighted-average method. Required: Determine the equivalent units of production for May. Determine the costs per equivalent unit for May. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. What criticism can be made of the unit costs that you have computed if they are evaluate how well costs have been controlled