The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Material Costs Units 80,000 280,000 $ 34,000 110,400 230,000 130,000 Beginning work in process Started in May Units completed Ending work in process 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 University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Personnel 833 $28,000 Machine-hours Labor-hours Department direct costs. Maintenance From: Service department costs Maintenance Personnel Total 380 $10,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Maintenance $ Printing 588 380 $27,000 Personnel 0 $ Developing 3,479 1,240 $23,000 Cost Allocation To: Printing 0 $ Developing 0 $ 0