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	$	33,200	$	54,999	$	267,774
Cost added during May	$	201,580	$	36,666	$	178,516
Equivalent units of production		2,800		2,700		2,600

Required:
1.	Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.)
	Materials Labors Overhead

Cost per equivalent unit

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

Total cost per equivalent unit