Maricela-Lopez Inc., a Florida corporation, located in the Tampa bay area produces and distributes a variety of Industrial products. Product A47, that uses raw materials from FGCU food forest goes through three processing departments; the Grinding, Mixing, and Cooking, departments. Based on discussion with the production department, materials for product A47 are added to production at the begin of production in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below:

Work in Process-Grinding 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.
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.)