8-28. Compute Costs per Equivalent Unit: Weighted-Average Method (@LO 8-3) The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process) Units Beginning work in process 54,000 Started in May 144,000 Units completed 153,000 Ending work in process 45,000 Material Costs $148,500 475,200 Required Compute the cost per equivalent unit for materials using the weighted-average method