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	$	22,300	$	35,694	$	173,247
Cost added during May	$	135,305	$	23,796	$	115,498
Equivalent units of production		1,900		1,800		1,700

Required:

1.a

Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.)

	Materials	Labor	Overhead
Cost per equivalent unit

b

Compute the total cost per equivalent whole unit. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.)

Total cost per equivalent unit