Kalox, Inc., manufactures an antacid product that passes through two departments. Data for May for the first department follow:

Gallons Materials Labor Overhead
Work in process, May 1 77,000 $ 68,900 $ 31,500 $ 43,500
Gallons started in process 729,000
Gallons transferred out 750,000
Work in process, May 31 56,000
Cost added during May $ 911,380 $ 388,700 $ 537,140

The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 25% complete with respect to labor and overhead.

Required:

Assume that the company uses the weighted-average method of accounting for units and costs.

1.Compute the equivalent units for May’s activity for the first department.

2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)