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Superior Micro Products uses the weighted-average method in its process costing system. Data for the...

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Accounting

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

Compute the cost per equivalent unit of materials, labor, overhead, and in total.

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