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	$	38,100	$	63,891	$	310,410
Cost added during May	$	231,500	$	42,594	$	206,940
Equivalent units of production		3,200		3,100		3,000

Required:

1.

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

2.

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