Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Complete Work in process, October 1 Work in process, October 31 Units Materials Conversion 50,000 39,000 90% 66% 65% 47% The department started 402,000 units into production during the month and transferred 413,000 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 Labor Overhead $ 32,000 52,806 257,175 s 194,125 35,204 171,450 2,500 2,700 2,600 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