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:

Units. Materials Conversion

Work in process inventory, May 1 52, 000 units 100 % 40 %

Work in process inventory, May 31 32, 000 100 % 25 %

Material cost in work in process inventory, May 1 $ 45, 500

Conversion cost in work in process inventory, May 1 $ 12, 100

Units started in production: $ 246, 000

Units transferred to the next production department: $ 266, 000

Material cost added during May: $ 55, 820

Conversion cost added during May: $ 174, 220

Required:

1. Calculate the first production department's equivalent units of production for materials and conversion for May.

2. Compute the first production department's cost per equivalent unit for materials and conversion for May.

3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May.

4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.