Schroeder Baking Corporation uses a process costing system in its large-scale baking operations. The Mixing Department is one of the companys processing departments. In the Mixing Department in July, the cost of beginning work in process inventory was $4,280, the cost of ending work in process inventory was $3,870, and the cost added to production was $46,360.

Required:

Prepare a cost reconciliation report for the Mixing Department for July.

Mixing Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for	$0
Costs accounted for as follows:
Total cost accounted for	$0

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	$	64,625	$	34,435	$	90,695
Equivalent units of production		12,500		9,700		9,700

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