The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Beginning work in process Started in May Units completed Ending work in process Units Material Costs 70,000 $30,000 270,000 109,600 240,000 100,000 Required Compute the cost per equivalent 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 unit