Weston Products manufactures an industrial cleaning compound that goes through three processing departmentsGrinding, 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 ProcessGrinding Department

Inventory, May 1	171,740		Completed and transferred to the Mixing Department	?
Materials	555,920
Conversion	282,000
Inventory, May 31	?

The May 1 work in process inventory consisted of 62,000 pounds with $110,980 in materials cost and $60,760 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, 280,000 pounds were started into production. The May 31 inventory consisted of 76,000 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.

Equivalent units of production: Materials: ____ Conversion: ____

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

Cost per equivalent unit : Materials: ____ Conversion: ____

3.	Determine the cost of the units completed and transferred to the Mixing Department during May. (Do not round your intermediate calculations.)

Cost of units completed and transferred out: Materials: ____ Conversion: ____ Total:____