Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow Units Work in process inventory, beginning 60,000 $ 67,300 $ 11,400 $ 21,000 569,000 590,000 39,000 Materials Labor Overhead Units started in process Units transferred out Work in process inventory, ending Cost added during the month $ 985,775 $225,800 $ 254,025 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 FIFO method of accounting for units and costs 1. Compute the equivalent units for the month for the first processing 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