Cost per Equivalent Unit—Weighted-Average Method LO4–3 Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

Materials Labor Overhead Work in process, May 1 . . . . . . . . . . . . . . . . . $18,000 $5,500 $27,500 Cost added during May . . . . . . . . . . . . . . . . . $238,900 $80,300 $401,500 Equivalent units of production . . . . . . . . . . . 35,000 33,000 33,000 Required:

Compute the cost per equivalent unit for materials, labor, overhead, and in total.