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 79,000 $ 99,000 $ 34,200 $ 46,700 Gallons started in process 749,000 Gallons transferred out 770,000 Work in process, May 31 58,000 Cost added during May $ 1,309,400 $ 421,230 $ 576,520 The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 50% 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 Mays activity for the first department. Materials Labor Overhead Equivalent units of production (Gallons)

2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Materials Labor Overhead Cost per equivalent unit $ $ $