Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

Materils Labor Overhead

Work in progress, May 1 $18,000 $5,500 $27,500

Cost added during May $238,900 $80,300 $401,500

Equivalent units of production 35,000 33,000 33,000

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

2. Compute the total cost per equivalent whole unit