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	$	35,700	$	59,421	$	289,044
Cost added during May	$	216,450	$	39,614	$	192,696
Equivalent units of production		3,000		2,900		2,800

Required:
1.	Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.)

2.	Compute the total cost per equivalent whole unit. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.)

Superior Micro Products uses the weighted-average method in its process costing system. Data for the sembly Department for M r below: Materials or Overhead Work in process, Ma 1 35,700 59,421 289,044 Cost added during May $216,450 39,614 192,696 Equivalent units of production 3,000 2.900 2.800 Required: 1. Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.) Labor Materials Overhead Cost per equivalent unit 2. Compute the total cost per equivalent whole unit. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Total cost per equivalent unit