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 58,000 $ 56,200 $ 19,700 $ 24,100 Units started in process 549,000 Units transferred out 570,000 Work in process inventory, ending 37,000 Cost added during the month $ 743,270 $ 243,460 $ 297,540 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 40% 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