Brady Products manufactures a silicone paste wax that goes through three processing departments - Cracking, Blending, and Packing

Brady Products manufactures a silicone paste wax that goes through three processing departments— Cracking, Blending, and Packing. All raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for a recent month is given below:



Work in Process—Cracking Department





Inventory, May 1

63,700

Completed and transferred to the Blending Department

?

Materials

397,600





Conversion

187,600





Inventory, May 31

?













The May 1 work in process inventory consisted of 35,000 pounds with $43,400 in materials cost and $20,300 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 80% complete with respect to conversion. During May, 280,000 pounds were started into production. The May 31 inventory consisted of 45,000 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. (Round your answers to 2 decimal places. Omit the \"$\" sign in your response.)

3.

Determine the cost of the units completed and transferred to the Blending Department during May. (Omit the \"$\" sign in your response.)


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