Helix Corporation uses the weighted-average method in itsprocess costing system. It produces prefabricated flooring in aseries of steps carried out in production departments. All of thematerial that is used in the first production department is addedat the beginning of processing in that department. Data for May forthe first production department follow: Percent Complete UnitsMaterials Conversion Work in process inventory, May 1 53,000 100 %30 % Work in process inventory, May 31 33,000 100 % 20 % Materialscost in work in process inventory, May 1 $ 46,100 Conversion costin work in process inventory, May 1 $ 12,400 Units started intoproduction 249,800 Units transferred to the next productiondepartment 269,800 Materials cost added during May $ 59,880Conversion cost added during May $ 178,316 Required: 1. Calculatethe first production department's equivalent units of productionfor materials and conversion for May. 2. Compute the firstproduction department's cost per equivalent unit for materials andconversion for May. 3. Compute the first production department'scost of ending work in process inventory for materials, conversion,and in total for May. 4. Compute the first production department'scost of the units transferred to the next production department formaterials, conversion, and in total for May.