Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units 54,000 35,000 Materials 95% 68% Conversion 55% 53% The department started 393,000 units into production during the month and transferred 412,000 completed units to the next department Required: Compute the equivalent units of production for October. 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: Work in process, May 1 Cost added during May Equivalent units of production Required: Materials $ 30,800 $186,690 2,600 Labor $ 50,625 Overhead $ 246,600 $ 33,750 2,500 $ 164,400 2,400 Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Cost per equivalent unit Labor Overhead Total