Helox, inc, manufoctures a product that passes through two production processes. A quantity 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, $4,600, and conversion cost, $16,000, Costs added during the month were matenals, $68,000, and comversion cost, $395,580. Required: 1. Assurne that the company uses the weighted average cost method of occounting for units and costs. Determine the equivalent units for the month for the first plocess 2. Compute the costs per equivalent unit for the month for the first process. (Round your answers to 3 decimal places.)