Exercise 8-26 Compute Costs per Equivalent Unit: Weighted-Average Method (LO 8-3) The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Units Material Costs 90,000 36,000 Beginning work in process Started in May Units completed Ending work in process 260,000 260,000 107,400 90,000 Required Compute the cost per equivalent unit for materials using the weighted-average method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit