Problem $4-14$ Analysis of Work in Process T$-$account$-$Weighted$-$Average Method $[$LO$4-1,$ LO$4-2,$ LO$4-3,$ LO$4-4]$ 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 Department Inventory, May $1188,670$ Completed and transferred to the Mixing Department $?$ Materials $625,400$ Conversion $353,320$ Inventory, May $31?$ The May $1$ work in process inventory consisted of $57,000$ pounds with $$114,570$ in materials cost and $$74,100$ in conversion cost. The May $1$ work in process inventory was $100\%$ complete with respect to materials and $30\%$ complete with respect to conversion. During May, $284,000$ pounds were started into production. The May $31$ inventory consisted of $100,000$ pounds that were $100\%$ complete with respect to materials and $60\%$ complete with respect to conversion. The company uses the weighted$-$average method in its process costing system. Required: $1.$ Compute the Grinding Department's equivalent units of production for materials and conversion in May. $2.$ Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. $3.$ Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May. $4.$ Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. Compute the Grinding Department's equivalent units of production for materials and conversion in May. Materials Conversion Equivalent units of production Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. $($Round your answers to $2$ decimal places.$)$ Materials Conversion Cost per equivalent unit Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May. $($Round your intermediate calculations to $2$ decimal places.$)$ Materials Conversion Total Cost of ending work in process inventory Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. $($Round your intermediate calculations to $2$ decimal places.$)$ Materials Conversion Total Cost of units completed and transferred out

$\backslash$table$[[$Inventory$,$ May $1,21,800,$to the Mixing Department$],[$Materials$,133,400,],[$Conversion$,225,500,],[$Inventory$,$ May $31,?,]]$

The May $1$ work in process inventory consisted of $18,000$ pounds with $$14,600$ in materials cost and $$7,200$ in conversion cost. The May $1$ work in process inventory was $100\%$ complete with respect to materials and $30\%$ complete with respect to conversion. During May, $167,000$ pounds were started into production. The May $31$ inventory consisted of $15,000$ pounds that were $100\%$ complete with respect to materials and $60\%$ complete with respect to conversion. The company uses the weighted$-$average method in its process costing system.

Required:

Compute the Grinding Department's equivalent units of production for materials and conversion in May.

Compute the Grinding Department's costs per equivalent unit for materials and conversion for May.

Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May.

Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May.