The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process) Units 90,000 230,000 260,000 60,000 Material Costs $ 30,000 100,400 Beginning work in process Started in May Units completed Ending work in process 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