BRIEF EXERCISE 4-5 Calculating Cost per Equivalent Unit-Weighted Average Cost Method [LO4 - CC13] Superior Micro Products uses the weighted average cost method in its process costing system. Data for the assembly department for May are given below: Materials Labour Overhead Work in process, May 1 $55,000 $11,000 $36,000 Cost added during May $338,900 $80,300 $285,000 Equivalent units of production 54,450 44,380 44,380 Required: 1 Compute the cost per equivalent unit for materials, labour, and overhead 2 Compute the total cost per equivalent whole unit. BRIEF EXERCISE 4-6 Reconciling Costs-Weighted Average Cost Method [LO4 CC14] DOW Superior Micro Products uses the weighted average cost method in sta process casting System During January the Delta Assembly Department completed ts processing of 5.000 units and transferred them to the next department. The cost of beginning inventor