Hooghly 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 97,990 Completed and transferred to the Blending Department
Materials 545,960
Conversion 330,616
Inventory, May 31
The May 1 work in process inventory consisted of 41,000 pounds with $56,990 in materials cost and $41,000 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, 348,000 pounds were started into production. The May 31 inventory consisted of 143,000 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.

3. Determine the cost of the units completed and transferred to the Blending Department during May.