Clonex Labs, Inc., uses the weighted average method in its process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion 47,000 85% 55% 26,000 71% 55% Work in process, October 1 Work in process, October 31 The department started 393,000 units into production during the month and transferred 414,000 completed units to the next department. Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production Superior Micro Products uses the weighted average method in its process costing system. Data for the Assembly Department for May appear below: Work in process, May 1 Cost added during May Equivalent units of production Materials $ 19,900 $ 120, 775 1,700 Labor $ 31,536 $ 21,024 1,600 Overhead $ 152,505 $ 101,670 1,500 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cost per equivalent unit