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 90,000 $ 32,000 Started in May 270,000 107,600 Units completed 230,000 Ending work in process 130,000 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