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-Gr rinding Department Completed and transferred to Inventory, May 1 Materials Conversion 103,390 711,970 400,192 the Mixing Department Inventory, May 31 The May 1 work in process inventory consisted of 49,000 pounds with $64,190 in materials cost and $39,200 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, 479,000 pounds were started into production. The May 31 inventory consisted of 126,000 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 Materials Conversion Equivalent units of production: 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit