Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow:

	Units	Materials		Labor		Overhead
Work in process inventory, beginning	97,000	$	101,200	$	54,300	$	69,600
Units started in process	918,000
Units transferred out	940,000
Work in process inventory, ending	75,000
Cost added during the month		$	1,337,925	$	669,050	$	859,025

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

Required:

Assume that the company uses the weighted-average method of accounting for units and

1.	Compute the equivalent units for the month for the first department. Okay, my answer for materials 75000X.90=67500 940,000+67500=1,007,500 overhead: 75000X.75=56,250 940000+56250 56250+940000= 996.250 labor 750000x.75=56250 940,000+56250=996,250