Work in ProcessGrinding Department Inventory, May 1 332,400 Completed and transferred to the Mixing Department ? Materials 544,100 Conversion 347,216 Inventory, May 31 ? The May 1 work in process inventory consisted of 120,000 pounds with $198,000 in materials cost and $134,400 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, 290,000 pounds were started into production. The May 31 inventory consisted of 72,000 pounds that were 100% complete with respect to materials and 70% 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

Determine the costs per equivalent unit for May

materials

conversion

Determine the cost of the units completed and transferred to the Mixing Department during May.

materials

conversion