Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October Percent Completed Materials Conversion 55% 33% 81 % 44% Units 34,000 16,000 Work in process, October 1 Work in process, October 31 The department started 172,000 units into production during the month and transferred 190,000 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 Superior Micro Products uses the FIFO method in its process costing system. Data for the Assembly Department for May appear below: Cost added during May Equivalent units of production Materials $ 62,700 13,200 Labor $ 25,300 10,000 Overhead $ 71,500 10,000 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