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	$	25,900	$	42,021	$	204,540
Cost added during May	$	157,250	$	28,014	$	136,360
Equivalent units of production		2,200		2,100		2,000

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. (Round your final answer to 2 decimal places.)

Total cost per equivalent unit

$