value 3.00 points Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing, and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below Work in Process-Grinding Department Completed and transferred to Inventory, May 1 Materials Conversion 29,200the Mixing Department 615,690 436,480 Inventory, May 31 The May 1 work in process inventory consisted of 40,000 pounds with $70,000 in materials cost and S59200 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, 319,000 pounds were started into production The May 31 inventory consisted of 123,000 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 Required: 1. Determine the equivalent units of production for May