The following information pertains to the Motine Facility for the month of May (all materials are added at the beginning of the process): Units Mater Costs Beginning work in process B0,000 $31.000 Started in May 260,000 110.600 Units completed 235,000 Endine work in process 105,000 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