4 Exercise 5-9 Equivalent Units and Cost per Equivalent Unit-Weighted Average Method [LO5-2, LO5-3] 2 points 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: Materials $ 99,000 Labor $ 34,200 Overhead $ 46,700 Units 79,000 749,000 770,000 58,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month eBook $1,309,400 $ 421,230 $ 576,520 Print 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. References Required: 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.) Materials Labor Overhead 1. Equivalent units of production 2. Cost per equivalent unit