Superior Micro Products uses the FIFO method in its process costing system. Data for the Assembly Department for May appear below: Cost added during May Equivalent units of production Materials $ 96,710 19,000 Labor $ 37,620 13,200 Overhead $ 114,180 13,200 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 Clonex Labs, Incorporated, uses the FIFO 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 27,000 56% 258 Work in process, October 31 14,000 84% 388 The department started 171,000 units into production during the month and transferred 184,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion Equivalent units of production