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The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Units 80,000 260,000 270,000 70,000 Material Costs $ 36,000 106,800 Beginning work in process Started in May Units completed Ending work in process Required: Compute the cost per equivalent unit for materials using the FIFO method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit