Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 90% 55% 66% 48% Units 53,000 32,000 Work in process, October 1 Work in process, October 31 The department started 392,000 units into production during the month and transferred 413,000 completed units to the next department. Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below: Work in process, May 1 Cost added during May Equivalent units of production Materials Labor Overhead $ 35, 700 $ 59,421 $ 289, 044 $ 216, 450 $ 39, 614 $ 192, 696 3,000 2,900 2,800 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