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	228,200	Completed and transferred to the Mixing Department	?
Materials	757,990
Conversion	403,410
Inventory, May 31	?

The May 1 work in process inventory consisted of 70,000 pounds with $142,100 in materials cost and $86,100 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, 341,000 pounds were started into production. The May 31 inventory consisted of 121,000 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.

Equivalent Units of Production Materials ? Conversion ?

2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May.

Cost per Equivalent Unit Materials ? Conversion ?

3. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May.

Cost of ending work in process inventory Materials ? Conversion ?

4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May.

Costs of Units Completed or transferred out Materials ? Conversion ?