2. Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.)

materials:

conversion:

Helix Corporation 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:

Percent Complete

Units Materials Conversion Work in process inventory, May 1 80,000 65 % 30 % Work in process inventory, May 31 60,000 40 % 20 % Materials cost in work in process inventory, May 1 $ 62,400 Conversion cost in work in process inventory, May 1 $ 19,000 Units started into production 266,000 Units transferred to the next production department 286,000 Materials cost added during May $ 424,300 Conversion cost added during May $ 273,040