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 Started in May Inits completed Ending work in process S 32,000 260,000 111,000 80,000 24D CIOD 100,000 Compute the cost per equivalent unit for materials using the welghted-average method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Tolal costs to be accounted for Cost per equivalent unit