I need the answer to the 3rd part only please provide steps.

Helix Corporation 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 lete Units Materials Conversion 51,000 85% 31,000 60% Work in process inventory, May 1 Work in process inventory, May 31 50% 30% Materials cost in work in process inventory, May 1 Conversion cost in work in process inventory, May 1 Units started into production Units transferred to the next production department Materials cost added during May Conversion cost added during May S 45,000 S 11,800 242,400 262,400 S 306,250 S 170,239 Required: 1. Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May for the first process Materials Conversion Equivalent units of production 281,000 271,700 2. Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unitS 1.25 S 0.67 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. (Round your intermediate calculations to 2 decimal places.) Cost of ending work in process inventory Cost of units completed and transferred out