31 The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Units Material Costs Beginning work in 100,000 $ 34,000 process Started in May 280,000 100,000 Units completed 240,000 Ending work in process 140,000 2 02:15.51 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