Kalox, Inc., manufactures an antacid product that passes through two departments. Data for May for the first department follow:

	Gallons	Materials		Labor		Overhead
Work in process, May 1	61,000	$	49,700	$	10,600	$	24,300
Gallons started in process	579,000
Gallons transferred out	600,000
Work in process, May 31	40,000
Cost added during May		$	657,100	$	130,160	$	300,060

The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor and overhead.

Required:

Assume that the company uses the weighted-average method of accounting for units and costs.

1.	Compute the equivalent units for Mays activity for the first department.

	Materials	Labor	Overhead
Equivalent units of production (Gallons)

2.	Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)

	Materials	Labor	Overhead
Cost per equivalent unit	$	$	$

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