Jorgansen Lighting, Incorporated, manufactures heavy-duty street lighting systems for municipaiities. The company uses variable costing for internal management reports and absorption costing for external reports to shareholders. creditors, and the government. The company has provided the following data: The company's fixed manufacturing overhead per unit was constant at $560 for all three years. equired: Calculate each year's absorption costing net operating income. (Enter any losses or deductions as a negative value.) Pureform, Incorporated, uses the weighted-average 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 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first deportment's cost per equivalent unit for moterlals. labor, and overhead for the month. (Round your answers to 2 decimal places.)