Chapter 5 EXERCISE 5-3 Cost per Equivalent Unit-Weighted-Average Method LO5-3 Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below: Materials Labor Overhead $18,000 $5,500 $27.500 $238,900 $80,300 $401,500 33,000 35,000 33,000 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. EXERCISE 5-4 Assigning Costs to Units-Weighted-Average Method LO5-4