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	110,000	$	31,000
Started in May	260,000		108,200
Units completed	235,000
Ending work in process	135,000

Required:

Compute the cost per equivalent unit for materials using the weighted-average method.

1. Total costs to be accounted for?______

2. Cost per equilavent unit?______