1 Chapters Covered) Saved The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process) Units 90,000 260,000 235,000 115,000 Material Costs $ 38,000 183,000 Beginning work in process Started in May Units completed Ending work in process Required: Compute the cost per equivalent unit for materials using the FIFO method (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit