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 units of production		1,200		1,100		1,100

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

2.	Compute the total cost per equivalent whole unit. (Round your intermediate calculations to 2 decimal places. Round your final answer to 2 decimal places.)