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 Material Costs 180,000 33,000 210,000 109,00 250,00 90,000 Required: Compute the cost per equivalent unit for materials using the FIFO method. (Round "Cost per equivalent unle" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit