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	381,800		Completed and transferred to the Mixing Department	?
Materials	637,600
Conversion	359,480
Inventory, May 31	?

The May 1 work in process inventory consisted of 115,000 pounds with $228,850 in materials cost and $152,950 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, 288,000 pounds were started into production. The May 31 inventory consisted of 124,000 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:

1.	Determine the equivalent units of production for May.

Materials Conversion

equivalent units of production