Work in process inventory, May 1 Work in process inventory, May 31 69,000 100% 50% 49,000 100% 30% Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production $ 55,600 Units transferred to the next production department Materials cost added during May $ 16,100 249,600 269,600 $ 87,770 $ 231,241 Conversion cost added during May Required: 1. Calculate the first production department's equivalent units of production for materials and conversion for May. 2. Compute the first production department's cost per equivalent unit for materials and conversion for May. 3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion and in total for May. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the first production department's equivalent units of production for materials and conversion for May. Equivalent units of production Materials 318,600 Conversion 109,380