Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Work in process inventory, beginning 81,000 $ 76,000 $ 36, 300 $ 49, 200 Units started in process 769,000 Units transferred out 790,000 Work in process inventory, ending 60,000 Cost added during the month $1,005, 600 $ 447, 500 $ 606, 800 The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead. Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivalent units for the month for the first department. Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)