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	281,600		Completed and transferred to the Mixing Department	?
Materials	680,600
Conversion	503,280
Inventory, May 31	?

The May 1 work in process inventory consisted of 80,000 pounds with $155,200 in materials cost and $126,400 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, 318,000 pounds were started into production. The May 31 inventory consisted of 92,000 pounds that were 100% complete with respect to materials and 70% 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

3.	Determine the cost of the units completed and transferred to the Mixing Department during May. (Round your intermediate calculations to 2 decimal places.)

	Materials	Conversion	Total
Cost of units completed and transferred out