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
Beginning work in process	80,000	$	31,000
Started in May	260,000		110,600
Units completed	235,000
Ending work in process	105,000

Required:

Compute the cost per equivalent unit for materials using the weighted-average method. (Round "Cost per equivalent unit" answer to 2 decimal places.)

A. Total cost to be accounted for:

B. Cost per equivalent unit: