Cionex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are avallable for one department for October: The department started 397,000 units into production during the month and transferred 412,000 completed units to the next department. Required: Compute the equivalent units of production for October. Pureform, Incorporated, 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: 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 25% 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 moterials, labor, and overhead for the month, (Round your answers to 2 decimal places.)