Barnett Corporation uses the weighted-average method in its process costing system. The

company adds materials at the beginning of the process in Department M. Conversion costs 50%

complete with respect to the 6,000 units in work in process at May 31 and materials were 100%

complete at May 31. During May, 12,000 units were completed and transferred to the next

department. An analysis of the costs relating to work in process at May 1 and to production activity

for May follows:

Materials

Conversion

Work in process May 1

$13,800

$3,740

Costs added during May

$42,000

$26,260

a. What are the equivalent number of units in production for May?

b. What is the total cost per equivalent unit for May?