he 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 process	70,000	$	36,000
Started in May	240,000		104,200
Units completed	270,000
Ending work in process	40,000

Required:

Compute the cost per equivalent unit for materials using the weighted-average method.

Total costs to be accounted for
Cost per equivalent unit