Helix Corporation produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow:

Percent Complete
Units
Materials
Conversion
Work in process inventory, May 1 7,000 45% 50%
Work in process inventory, May 31 11,800 80% 55%

Materials cost in work in process inventory, May 1 $3,300
Conversion cost in work in process inventory, May 1 $5,200
Units started into production 160,800
Units transferred to the next production department 156,000
Materials cost added during May $71,000
Conversion cost added during May $356,000

Requirement 1:
Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May for the first process.

Materials Conversion
Equivalent units of production ? ?

Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places. Omit the "tiny_mce_markerquot; sign in your response.)

Materials Conversion
Cost per equivalent unit $ $
a) Determine the total cost of ending work in process inventory. (Round your Cost per equivalent unit to 2 decimal places and the final answer to the nearest dollar amount. Omit the "tiny_mce_markerquot; sign in your response.)

Materials Conversion Total
Cost of ending work in process inventory $ $ $

(b) Determine the total cost of units transferred to the next process in May. (Round your Cost per equivalent unit to 2 decimal places and the final answer to the nearest dollar amount. Omit the "tiny_mce_markerquot; sign in your response.)

Materials Conversion Total
Cost of units completed and transferred out $ $ $