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 $ 33,000 Started in May 230,000 100,600 Units completed 235,000 Ending work in process 75,000 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