Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October:

		Percent Completed
	Units	Materials		Conversion
Work in process, October 1	27,000	59	%	27	%
Work in process, October 31	21,000	79	%	40	%

The department started 171,000 units into production during the month and transferred 177,000 completed units to the next department.

Required:

Compute the equivalent units of production for materials and conversion for October.

	Materials	Conversion
Equivalent units of production

2.-

Superior Micro Products uses the FIFO method in its process costing system. Data for the Assembly Department for May appear below:

	Materials		Labor		Overhead
Cost added during May	$	93,795	$	36,180	$	115,425
Equivalent units of production		18,500		13,500		13,500

Required:

Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.)

	Materials	Labor	Overhead	Total
Cost per equivalent unit