The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): UnitsMaterial Costs 10,000 $34,000 Beginning work in process Started in May Units completed Ending work in process 250,000 270,000 98,400 90,000 Required: Compute the cost per equivalent unit for materials using the weighted-average method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit