Weston Products manufactures an industrial cleaning compound that goes through throe processing departments-Grinding. Mixing, and Cooking. All raw materials are introduced at the start o' work n the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: The May 1 work in process inventory consisted of 44,000 pounds with $64, 680 in materials cost and $23, 320 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, 355,000 pounds were started into production. The May 31 inventory consisted of 123,000 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. 1. Determine the equivalent units of production for May. 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) 3. Determine the cost of the units completed and transferred to the Mixing Department during May. (Round your intermediate calculations to 2 decimal places.)