3 The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process) Material Costs Units Beginning work in process Started in May Units completed Ending work in process 100,000 280,000 255,000 125,000 $31,000 ints 100,800 ook Required: Compute the cost per equivalent unit for materials using the FIFO method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Print References Total costs to be accounted for Cost per equivalent unit