PROBLEM 4-14 Analysis of Work in Process T-account-Weighted-Average Method L04-3, L04-4] Weston Products ing departments -Grinding, Mixing, and Cooking. All raw materials are introd work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: [Lo4-1, LO4-2 cleaning compound that goes through three process- Work in Process-Grinding Department Inventory, May 1 21,800 Completed and transferred to the Mixing Department Materialss Conversion 133,400 225,500 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% com plete 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 to account for units and costs. Required: 1. Determine the equivalent units of production for May 2. Determine the costs per equivalent unit for May 3. Determine the cost of the units completed and transferred to the Mixing Department during May