EXERCISE 48 Equivalent Units; Cost per Equivalent Unit; Assigning Costs to UnitsWeighted-Average Method LO42, LO43, LO44 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: Images Required: Calculate the first production departments equivalent units of production for materials and conversion for May. Compute the first production departments cost per equivalent unit for materials and conversion for May. Compute the first production departments cost of ending work in process inventory for materials, conversion, and in total for May. Compute the first production departments cost of the units transferred to the next production department for materials, conversion, and in total for May.