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 Units 90,00 260,000 230,000 120,000 Material Costs $29, 99,600 Required: Compute the cost per equivalent unit for materials using the weighted-average method (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit 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 Units 100,000 270,000 235,000 135,000 Material Costs $ 31,000 106,200 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 TH