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Cost per Equivalent UnitWeighted-Average Method

Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

	Materials		Labor		Overhead
Work in process, May 1	$	32,000	$	52,806	$	257,175
Cost added during May	$	194,125	$	35,204	$	171,450
Equivalent units of production		2,700		2,600		2,500

Required:

Calculate the cost per equivalent unit for materials, labor, overhead. Show each separately and in total.

Please show your answer here:

Cost per equivalent unit Materials Labor Overhead Total

$ _______ $ ______ $ ______ $ ________