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 53,000 65 % 30 % Work in process inventory, May 31 33,000 40 % 20 % Materials cost in work in process inventory, May 1 $ 46,100 Conversion cost in work in process inventory, May 1 $ 12,400 Units started into production 249,800 Units transferred to the next production department 269,800 Materials cost added during May $ 313,310 Conversion cost added during May $ 178,316 Required: 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 Materials Conversion Cost per equivalent unit

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. Total Cost of ending work in process inventory Cost of units completed and transferred out