EXERCISE 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method LO4-2, L04-3 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 5,000 $4,320 $1,040 $1,790 Units started in process 45,000 Units transferred out 42,000 Work in process inventory, ending. 8,000 Cost added during the month.. $52,800 $21,500 $32,250 The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% 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.