Exercise $4-9($Algo$)$ Equivalent Units and Cost per Equivalent Unit$-$Weighted$-$Average Method $[$LO$4-2,$ LO$4-3]$

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:

$\backslash$table$[[,$Units,Materials,Labor,Overhead$],[$Work in process inventory, beginning,$71,000,$$$61,700,$$$26,800,$$$38,100$