Problem 4-14A Analysis of Work in Process T-account-Weighted-Average Method LO4-1, L04-2, LO4-3, LO44] Weston Products manufactures an industrial cleaning compound that goes through three processing Grinding Department. The Work in Process T-account for the Grinding Department for May is given below Mixing, and Cooking. All raw materials are introducad at the start of work in the Work in Process-Grinding Department Completed and transferred to Inventory, May 1 Material 21,800the Moing Department 133,400 225,500 Inventory, May 31 The May 1 work in process inventory consisted of 18,000 pounds with S14,600 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 copany uses the weighted-average method to account for units and costs. Required 1. Determine the equivalen: units of production for May. Equivalent units of production 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Cost per equivalent unit 3. Determine the cost of the units completed and transferred to the Mixing Department during May Cost of units completed and transferred out