system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. This is the company's production schedule for May: Work-in-Process Inventory, May 1 Started during May Units to account for Units from beginning Work-in-Process, which were completed and transferred out during May Started and completed during May Work-in-Process Inventory, May 31 Total units accounted for The following cost data are available: Work-in-Process Invistory, May 1 Direct materials Conversion Costs incurred during May Direct materiale Conversion $ 70,850 107,586 188,400 244,420 Tons of Pulp 5,000 12,000 17,000 5,000 7,200 4,800 17,000 Percent Completed Materials 100% 100% Conversion 50% 50% Required: 1. Calculate the equivalent units of direct materials and conversion during May. Use the weighted-average method. 2. Calculate the cost per equivalent unit for both direct materials and conversion during May. Use the weighted-average method. Check my work