Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 52,000 95% 60% Work in process, October 31 28,000 71% 53% The department started 390,000 units into production during the month and transferred 414,000 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. Equivalent units of production: Materials??? Conversion???

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
Work in process, May 1	$	16,300	$	25,389	$	121,572
Cost added during May	$	99,130	$	16,926	$	81,048
Equivalent units of production		1,400		1,300		1,200

Required:
1.	Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.) Cost per equivalent unit Materials??? Labor?? Overhead???