Weston Products manufactures an industrial cleaning compoundthat goes through three processing departments—Grinding, Mixing,and Cooking. All raw materials are introduced at the start of workin the Grinding Department. The Work in Process T-account for theGrinding Department for May is given below:

Work in Process—Grinding Department
Inventory, May 1	103,390	Completed and transferred to the Mixing Department	?
Materials	711,970
Conversion	400,192
Inventory, May 31	?

The May 1 work in process inventory consisted of 49,000 poundswith $64,190 in materials cost and $39,200 in conversion cost. TheMay 1 work in process inventory was 100% complete with respect tomaterials and 30% complete with respect to conversion. During May,479,000 pounds were started into production. The May 31 inventoryconsisted of 126,000 pounds that were 100% complete with respect tomaterials and 60% complete with respect to conversion. The companyuses the weighted-average method in its process costing system.

Required:

1. Compute the Grinding Department's equivalent units ofproduction for materials and conversion in May.

2. Compute the Grinding Department's costs per equivalent unitfor materials and conversion for May.

3. Compute the Grinding Department's cost of ending work inprocess inventory for materials, conversion, and in total forMay.

4. Compute the Grinding Department's cost of units transferredout to the Mixing Department for materials, conversion, and intotal for May.

Complete this question by entering your answersin the tabs below.

• Required 1
• Required 2
• Required 3
• Required 4

Compute the Grinding Department's equivalent units of productionfor materials and conversion in May.

	Materials Conversion Equivalent units ofproduction

Compute the Grinding Department's costs per equivalent unit formaterials and conversion for May. (Round your answers to 2 decimalplaces.)

	Materials Conversion Cost per equivalentunit

Compute the Grinding Department's cost of ending work in processinventory for materials, conversion, and in total for May. (Roundyour intermediate calculations to 2 decimal places.)

	Materials Conversion Total Cost of ending work inprocess inventory

Compute the Grinding Department's cost of units transferred outto the Mixing Department for materials, conversion, and in totalfor May. (Round your intermediate calculations to 2 decimalplaces.)

	Materials Conversion Total Cost of units completed andtransferred out