Superior Micro Products uses the weighted$-$average method in its process costing system. Data for the Assembly Department for May appear below:

Materials Labor Overhead

Work in process, May $1$ $ $32,000$ $ $52,806$ $ $257,175$

Cost added during May $ $194,125$ $ $35,204$ $ $171,450$

Equivalent units of production $2,7002,6002,500$

Required:

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