Ainsley Industries uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

Required:
Compute the cost per equivalent unit for materials, for labour, for overhead, and in total.

Work in process, May 1 ... Cost added during May.... Equivalent units of production...... Materials $28,000 $52,000 1,500 Labour Overhead $22,000 $117,500 $18,500 $ 63,600 800 1,200