Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below: Work in process, May 1 Materials $ 18,000 Cost added during May $ 238,900 Equivalent units of production 35,000 Labor $ 5,500 $ 80,300 33,000 Overhead $ 27,500 $ 401,500 33,000 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.). Materials Labor Overhead Total Cost per equivalent unit Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Equivalent units in ending work in process inventory Cost per equivalent unit Materials 2,000 $ 13.86 Conversion 800 $ 4.43 A total of 20,100 units were completed and transferred to the next processing department during the period. Required: 1. Compute the cost of ending work in process inventory for materials, conversion, and in total. 2. Compute the cost of the units completed and transferred out for materials, conversion, and in total. 1. Cost of ending work in process inventory 2. Cost of units transferred out Materials Conversion Total