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	253,820	Completed and transferred to the Mixing Department	?
Materials	598,340
Conversion	397,266
Inventory, May 31	?

The May 1 work in process inventory consisted of 98,000 poundswith $147,000 in materials cost and $106,820 in conversion cost.The May 1 work in process inventory was 100% complete with respectto materials and 30% complete with respect to conversion. DuringMay, 351,000 pounds were started into production. The May 31inventory consisted of 108,000 pounds that were 100% complete withrespect to materials and 70% complete with respect to conversion.The company uses the weighted-average method in its process costingsystem.

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.