Helix Corporation uses the weighted-average method in its process costing system. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow: Percent Complete Units Materials Conversion Work in process inventory, May 1 67,000 100 % 30 % Work in process inventory, May 31 47,000 100 % 20 % Materials cost in work in process inventory, May 1 $ 54,400 Conversion cost in work in process inventory, May 1 $ 15,900 Units started into production 258,200 Units transferred to the next production department 278,200 Materials cost added during May $ 108,200 Conversion cost added during May $ 228,560 Required: 1. Calculate the first production department's equivalent units of production for materials and conversion for May. 2. Compute the first production department's cost per equivalent unit for materials and conversion for May. 3. Compute the first product