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	$14,550	$23,620	$118,100
Cost Added during May	$88,350	$14,330	$71,650
Equivalent Unit of production	1200	1,100	1,100

Required:

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

2. Compute the total cost per equivalent whole unit