31 The following information pertains to the Moline Facility for the month of May fall materials are added in the beginning of the process): Units 30,000 Material Costs 5 30,000 104,100 Beginning work in process Started in May Units completed Ending work in process 8022:05 230,000 100, Required: Compute the cost per equivalent unit for materials using the weighted average method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit