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.

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