The Jogirushi Company makes a line of premium rice cookers, specially designed for the Japanese market. In February, Jogirushi launched a new model that is exclusively made in its Osaka factory.
The production process for the new model begins by forming sheet metal, the primary material, into the appropriate shape. The heating element and other electrical items are added when the unit is 40% complete. As the last step in the production process, the unit is packed in an attractive box. Jogirushi incurs conversion costs uniformly throughout the process.
Jogirushi began May with an inventory of 2,300 units, which were 50% complete with respect to conversion costs. These units were valued at ¥8,360,000 (5 ¥1,035,000 for sheet metal, ¥5,600,000 for the heating element and other electrical items, and ¥1,725,000 for conversion costs). During May, Jogirushi began production on an additional 25,000 units. At the end of May, Jogirushi had 2,200 units still in process, estimated to be 30% complete with respect to conversion.
During May, Jogirushi spent ¥11,523,000 on sheet metal, ¥55,895,000 on the heating element and other electrical items, ¥39,491,000 on conversion costs, and ¥15,311,000 on packing costs.

Required:
a. Compute the equivalent units for sheet metal, the heating element and other electrical items, conversion costs, and packing materials for Jogirushi for May.
b. Using your answer to part (a), prepare Jogirushi’s process-costing report for May.