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	65,000	$	54,200	$	21,800	$	32,300
Gallons started in process	619,000
Gallons transferred out	640,000
Work in process, May 31	44,000
Cost added during May		$	717,220	$	269,480	$	398,000

The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% 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	$	$	$