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 Work in process, October 1 Work in process, October 31 95 % 60 47,000 34,000 71 49 The department started 395,000 units into production during the month and transferred 408,000 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: Materials Labor $ 48,456 32,304 Overhead $ 236,049 $ 157,366 2,300 Work in process, May 1 Cost added during May Equivalent units of production $ 179,375 2,500 29,500 2,400 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