Superior Micro Products uses the weighted average method in its process costing system. The data from the Assembly Department for the month of May is shown below:

                                                        Materials              Labor             overhead

Work in progress, May 1            $18,000                 $5,500           $27,500

Added cost during May              $238,900                $80,300        $401,500

Equivalent production units      35,000                   33,000           33,000

Required

1. Calculate the cost per equivalent unit of materials, labor, and overhead.

2. Calculate the total cost per equivalent whole unit