Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Labor $ 34,200 Overhead $ 46,700 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units Materials 79,000 $ 99,000 749,000 770,000 58,000 $1,309,400 $ 421,230 $ 576,520 The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% 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 costs 1. Compute the equivalent units for the month for the first department Materials Labor Overhead Equivalent units of production 2. Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead Cost per equivalent unit