hapter 6 Systems Design: Process Costing Work in Process-Cracking Department Inventory, May 1 (35,000 kilograms, conversion s complete 63,700 Blending? kilograms) Completed and transferred to May costs added: Raw materials (280,000 kilograms) 397,600 Conversion costs conversion /3 complete) The May 1 work in process inventory consists of $43,400 in materials cost and $20,300 in Inventory, May 31 (45,000 kilograms, comversion cost. The company uses the weighted average method Required: . Determine the equivalent units of production for May. 2. Determine the costs per equivalent unit for May ermine the cost of the units completed and transferred to Blending during May and the cost of at critic sm can be made of the unit costs that you have computed if they are used to evaluate ending work in process inventory What critic how well cs have been controlled? Initou Costine of Inventories; Journal Entries-Weighted-Average