13 Pureform, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: 10 points Work in process inventory, beginning Units Materials 65,000 $68,500 Labor $5,700 Overhead $ 21,400 Units started in process 617,000 Skipped Units transferred out 610,000 Work in process inventory, ending 72,000 Cost added during the month 5.905,900 $ 70,524 $264,440 Book H P References The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% complete with respect to labor and overhead. Required: Check my work 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.) 1. Equivalent units of production 2 Cost per equivalent unit Materials Labor Overhead