Weston Products manufactures an industrial cleaning compound that goes through three processing departments- GrindingMixing 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 Debit Inventory, May 1 174, 720 Materials 465,510 Conversion 217470 Inventory , May 31 ? . Credit Completed and transferred to the Mixing Department ? The May 1 work in process inventory consisted of 91,000 pounds with $ 117,390 in materials cost and $ 57,330 in conversion cost. The May 1 work in process inventory was 100 % complete with respect to materials and 30% complete with respect to conversion . During May 311,000 pounds were started into production . The May 31 inventory consisted of 89,000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion . The company uses the weighted - average method in its process costing system Required : 1. Compute the Grinding Department's equivalent units of production for materials and conversion in May . 2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. 3. Compute the Grinding Department's cost of ending work in process inventory for materials , conversion , and in total for May 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials , conversion , and in total for May .