Helix Corporation uses the weighted-average method in its process costing system. It 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:

Required:
1. Calculate the first production department's equivalent units of production for materials and conversion for May.
2. Compute the first production department's cost per equivalent unit for materials and conversion for May.
3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May.
4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.

Percent Complete Units Materials Work in process inventory, May1 Work in process inventory, May 31 5,000 100% 10,000 100% Conversion 40% 30% $1,500 $4,000 180,000 175,000 $54,000 $352,000 Conversion cost in work in process inventory, May 1 Materials cost added during May Conversion cost added during May