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	56,000	$	44,700	$	17,700	$	23,100
Units started in process	529,000
Units transferred out	550,000
Work in process inventory, ending	35,000
Cost added during the month		$	590,900	$	217,710	$	285,175

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:

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.

Materials: Labor: Overhead:

2.	Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)

Materials: Labor: Overhead: