The WireOne Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving Department. After the weaving is completed, the materials are transferred into the Coating Department, where specialty plastic coating is applied.

Selected data relating to the Weaving Department during May are given below:

Production data:
Kilograms in process, May 1(materials 100% complete; conversion 80% complete)		112,500
Kilograms started into production during May		427,000
Kilograms completed and transferred to Coating		?
Kilograms in process, May 31 (materials 65% complete; conversion 30% complete)		58,000
Cost data:
Work in process inventory, May 1:
Materials cost	$	86,625
Conversion cost	$	82,125
Cost added during May:
Materials cost	$	733,711
Conversion cost	$	302,028

The company uses the weighted-average method.

Required:

1. Compute the equivalent units of production.

	Materials	Conversion
Equivalent units of production

2. Compute the costs per equivalent unit for May. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit

3. Determine the cost of ending work in process inventory and of the units transferred to the Coating Department. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.)

	Materials	Conversion	Total
Cost of ending work in process inventory			$0
Cost of units completed and transferred out			$0

4. Prepare a cost reconciliation between the costs determined in (3) above and the cost of beginning inventory and costs added during the period. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.)

Cost Reconciliation
Costs to be accounted for:
Cost of beginning work in process inventory
Costs added to production during the period
Total cost	$
Costs accounted for as follows:
Transferred to the Coating Department
Work in process, May 31
Materials
Conversion
Total ending Work in process	0
Total cost	$