The PVC Company manufactures a high-quality plastic pipe that goes through three processing stages prior to completion. Information on work in the first department, Cooking, is given below for May: The company uses the weighted-average method. Required: 1. Compute the equivalent units of production. Materials Conversion 2. Compute the costs per equivalent unit for the month. (Round your answers to 2 decimal places.) Materials Conversion 3. Determine the cost of ending work in process inventory and of the units transferred out to the next department. (Round your intermediate calculation to 2 decimal places and final answers to the nearest whole dollar amount.) 4. Prepare a cost reconciliation report for the month. (Round your intermediate calculation to 2 decimal places and final answers to the nearest whole dollar amount.)