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Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 90% 55% 66% 49% Units 49,000 37,000 Work in process, October 1 Work in process, October 31 The department started 400,000 units into production during the month and transferred 412,000 completed units to the next department. Required: Compute the equivalent units of production for October, assuming that the company uses the weighted- average method of accounting for units and costs. Materials Conversion Equivalent units of production Superior Micro Products uses the weighted average method in its process costing system. Data for the Assembly Department for May appear below: Work in process, May 1 Cost added during May Equivalent units of production Materials $ 32,000 $194.125 2,700 Labor $ 52,806 $35,204 2,600 Overhead $ 257,175 $ 171,450 2,500 Required: 1. Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.) Materials Labor Overhead Cost per equivalent unit 2. Compute the total cost per equivalent whole unit. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Total cost per equivalent unit