Precision Corporation is a manufacturer located in the northeast United States and uses a process costing system. Precision Corporation uses the weighted-average method. Information for the Design Department for October follows:

	Materials		Labor		Overhead
Work in process, October 1	$	34,400	$	57,204	$	278,397
Cost added during October	$	209,055	$	38,136	$	185,598
Equivalent units of production		2,900		2,800		2,700

Required:

Compute the cost per equivalent unit for materials, labor, overhead, and in total.