Exercise 5S-7 Equivalent Units of Production and Cost per Equivalent Unit-FIFO Method [LO5S-6, LO5S- Pureform, Inc., uses the FIFO 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: 3.75 points Materials $ 67,300 $ Labor 11,400 Overhead $ 21,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 60,000 569,000 590,000 39,800 eBook $ 985,775 $ 225,800 $ 254,025 The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead. References Required: 1. Compute the first department's equivalent units of production for materials, labor and overhead for the month 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead Equivalent units of production 2. Cost per equivalent unit