Alaskan Fisheries, Inc., processes salmon for various distributors and it uses the weighted-average method in its process costing system. The company has two processing departmentsCleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

		Percent Completed
	Pounds of Salmon	Materials		Labor and Overhead
Work in process inventory, July 1	28,000	100	%	53	%
Work in process inventory, July 31	17,000	100	%	80	%

A total of 530,000 pounds of salmon were started into processing during July. All materials are added at the beginning of processing in the Cleaning Department.

Required:

Compute the Cleaning Department's equivalent units of production for materials and for labor and overhead in the month of July.

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	79,000	$	99,000	$	34,200	$	46,700
Units started in process	749,000
Units transferred out	770,000
Work in process inventory, ending	58,000
Cost added during the month		$	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:

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.)