Assume that the company uses the fifo method of accounting

Question

Refer to the data for Kalox, Inc., in Exercise 4-6. 
In Exercise 4-6, Kalox, Inc., manufactures an antacid product that passes through two departments. Data for May for the first department follow:

The beginning work in process inventory was 80% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 20% complete with respect to labor and overhead.

Required: 

Assume that the company uses the FIFO method of accounting for units and costs.
1. Compute the equivalent units for May's activity for the first processing department. 
2. Determine the costs per equivalent unit for May.