$1,200 Conversion cost Cost added during May Materials cost Conversion cost $161,500 $101,800 The company uses the weighted average method. Requirement 1: Compute the equivalent units of production Materials Conversion Equivalent units of production Requirement 2: Compute the costs per equivalent unit for the month. (Round your answers to 2 decimal places. Omit the "S" sign in your response.) Materials Conversion Cost per equivalent unit $ Requirement 3: (a) Determine the cost of ending work in process inventory (Round cost per equivalent unit to 2 decimal places. Round final answers to the nearest dollar amount. Omit the "$" sign in your response.) (Note: Due to rounding, the total cost will not add up.) Materials Conversion Total Cost of ending work in process inventory S (b) Determine the units transferred out to the next department (Round cost per equivalent unit to 2 decimal places. Round final answers to the nearest dollar amount. Omit the "$" sign in your response.) (Note: Due to rounding the Total cost will not add up.) Materials Conversion Total Cost of units completed and transferred out $