L$04-3]$

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 $85\%$ complete with respect to materials and $70\%$ complete with respect to labor and

overhead. The ending work in process inventory was $65\%$ complete with respect to materials and $25\%$ complete with respect to labor

and overhead.

Required:

Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. $($Round your answers to $2$

decimal places.$)$