5:4.2

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, Units Materials Labor Overhead Work in process inventory, beginning 66.000 $ 54,800 $ 22,400 $ 32,800 Units started in process 629,000 Units transferred out 650,000 Work in process inventory, ending 45,000 Cost added during the month $ 725,300 $ 276,175 $405, 110 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 30% complete with respect to labor and overhead Required: 1. Compute the first department's equivalent units of production for materials, lobor, ond 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