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 1 188,670

Completed and transferred to

the Mixing Department

?

Materials 625,400

Conversion 353,320

Inventory, May 31 ?

The May 1 work in process inventory consisted of 57,000 pounds with $114,570 in materials cost and $74,100 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, 284,000 pounds were started into production. The May 31 inventory consisted of 100,000 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:

Determine the equivalent units of production for May.

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

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