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. Material Costs Units 90,000 $ 28,000 270,000 103,400 265,000 95,000 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