The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process) Units Material Costs 54,000 $148,500 Beginning work in process Started in May Units completed Ending work in process 144,000 475,200 153,000 45,000 Required t per equvalent unit for materials using the FIFO method (Round "Cost per equivalent unit' answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unt