Gamma, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Quantity Schedule Units to be accounted for: Work in process, May 1 (60% materials, 75% conversion cost added last month) 44,000 Started into production 172,000 Total units 216,000 Costs in the beginning work-in-process inventory of the first processing department were materials, $7,518; and conversion cost, $18,000. Costs added during the month were materials, $67,554; and conversion cost, $393,390.

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 first process.

Compute the costs per equivalent unit for the month for the first process.