PROBLEM $4-14$ Analysis of Work in Process T$-$account$-$Weighted$-$Average Method L$04-1,$ L$04-2,$L$04-3,$ L$04-4$

Weston Products manufactures an industrial cleaning compound that goes through three processing departments$-$ Grinding, Mixing, and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T$-$account for the Grinding Department for May is given below:

Work in Process$-$Grinding DepartmentInventory, May $121,800$Completed and transferred to the Mixing DepartmentMaterlals$133,400$Conversion$225,500$Inventory, May $31??$The May $1$ work in process inventory had $18,000$ pounds with $$14,600$ in materials cost and $$7,200$ in conversion cost. The May $1$ work in process inventory was $100\%$ complete for materials and $30\%$ complete for conversion. During May, $167,000$ pounds were started into production. The May$31$ inventory consisted of $15,000$ pounds that were $100\%$ complete for materials and $60\%$ complete for conversion. The company uses the weighted$-$average method of process costing.Required:For May:$1.$ Compute the Grinding Department's equivalent units of production for materials and conversion$\mathrm{.}2,$ Compute the Grinding Department's costs per equivalent unit for materials and conversion$\mathrm{.}3.$ Compute the Grinding Department's cost of ending work in process inventory for materials. conversion, and in total$\mathrm{.}4.$ Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total.