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

Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Overhead Units Materials Labor Work in process inventory, beginning 71,000 61,700 26,800 38,100 679,000 Units started in process 700,000 Units transferred out 50,000 Work in process inventory, ending 1,181,775 $608,355 811,140 Cost added during the month 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 FlFO method of accounting for units and costs. 1. Compute the equivalent units for the month for the first processing department. Overhead Materials Labor Equivalent units of production