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	65,000	$68,500	$5,700	$21,400
Units started in process	617,000
Units transferred out	610,000
Work in process inventory, ending	72,000
Cost added during the month		$1,484,100	$268,290	$327,910

The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% 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