Answer Happy

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:
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:
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.