Billinstaff Industries uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

Materials

Labor

Overhead

Work in process, May 1

$

40,600

$

68,409

$

331,872

Cost added during May

$

246,530

$

45,606

$

221,248

Equivalent units of production

3,400

3,300

3,200

Required:
1.	Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.)

	Materials	Labor	Overhead
Cost per equivalent unit	$	$	$

2.	Compute the total cost per equivalent whole unit. (Round your final answer to 2 decimal places.)

Total cost per equivalent unit

$