Billinstaff Industries 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	$40,600	$68,409	$331,872
Cost added during May	$246,530	$45,606	$221,248
Equivalent units of production	3,400	3,300	3,200

Required:

1. Compute the cost per equivalent unit for materials, for labor, and for overhead. Round answers to 2 decimal places.

	Materials	Labor	Overhead
Cost per equivalent unit	$______	$______	$______

2. Compute the total cost per equivalent whole unit, Round final answer to 2 decimal places.

Total cost per equivalent unit	$______