Gamma. Inc manufactures a product that passes through two production processes. A quantify schedule for a recent month for the first process follows Costs in the beginning work-in-process inventory of the first processing department were materials; $8.124; and conversion cost. $18,000, Costs added during the month were materials, $75,372, and conversion cost, $426,780 Required: 1. Assume that the company uses the weighted average cost method of accounting for units and costs. Determine the equivalent units for the month for the fist process. 2. Compute the casts per equivalent unit for the month for the first process. (Round your answers to 3 decimal ploces.)