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Brady Products manufactures a silicone paste wax that goes through three processing departments- Cracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows: Work in Process Cracking Department Inventory, May 1 (37,600 kilograms, Completed and transferred to conversion 4/5 complete) 80,840Blending (?_kilograms) May costs added Raw materials (295,000 kilograms) Conversion costs 501,616 209,412 Inventory, May 31 (65,400 kilograms, conversion 2/3 complete) The May 1 work in process inventory consists of $57,152 in materials cost and $23,688 in conversion cost. The company uses the weighted-average method. Required: 1. Determine the equivalent units of production for May ials Conversion 281,484 Equivalent units of production 267,200 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Materials ersion Cost per equivalent unit 1.24 $ 1.15 3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.) Materials Conversion Cost of ending work in process inventory Cost of units completed and transferred out

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