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: in Completed and transferred to Inventory, May 1 Materials Conversion 392,350 the Mixing Department 697,280 388,896 Inventory, May 31 The May 1 work in process inventory consisted of 133,000 pounds with $244,720 in materials cost and $147,630 in conversion cost. The Ma materials and 80% complete with respect to conversion During May, 338,000 pounds were s y 1 work in process inventory was 100% complete with respect to prod uction. The May 31 inventory consisted of 87,000 pounds that were 100% complete with respect to materials and 60% complete withrespect 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 Conversiorn Equivalent units of production 2. Determine the costs per equivalent urnit for May. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit