Exercise 5S-7 (Algo) Equivalent Units of Production and Cost per Equivalent Unit-FIFO Method [LO 5S-6, LO 5S-7] Pureform, Incorporated, uses the FFFO 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 80% complete with respect to moteriols and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 40% completo with respect to labor and overhead Required: 1 Compute the first department's equivalent units of production for matenals, labor, and overhead for the month. 2. Compute the first department's cost per equivalent unit for materials, lobor, overhead, and in total for the month, (Round your answers to 2 decimal places.)