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 Debit Credit

Debit	Credit
Inventory, May 1 $310,070	Completed and transferred to the Mixing Department ?
Materials $570,560
Conversion $363,662
Inventory, May 31 ?

The May 1 work in process inventory consisted of 101,000 pounds with $183,820 in materials cost and $126,250 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, 280,000 pounds were started into production. The May 31 inventory consisted of 78,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method in its process costing system.

1. Compute the Grinding Department's equivalent units of production for materials and conversion in May. (Equivalent Units of Production Materials and Conversion)
2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. (Round your answers to 2 decimal places.) (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. (Round your intermediate calculations to 2 decimal places.) (Cost of ending work in process inventory Materials Conversion Total)
4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) (Cost of units completed and transfered out Materials Conversion Total)