3. Zenith 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:

		Percent complete
	Units	Materials	Conversion
Work in process inventory, May 1	5,000	100%	30%
Work in process inventory, May 31	10,000	80%	10%
Materials cost in work in process inventory, May 1	$1,500
Conversion cost in work in process inventory, May 1	$4,000
Units started into production	180,000
Units transferred to the next production department	200,000
Materials cost added during May	$54,000
Conversion cost added during May	$252,000

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