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, beginning 5,000 $4,320 $1,040 $1,790 Units started in process 45,000 Units transferred out 42,000 Work in process, ending 8,000 Cost added during the month $52,800 $21,500 $32,250 -------------------------------------------------------------------------------- The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. (a) Compute the equivalent units for the month for the first department. Materials Labor Overhead Equivalent units of production ? ? ? -------------------------------------------------------------------------------- (b) Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Materials Labor Overhead Cost per equivalent unit $ ? $ ? $ ? --------------------------------------------------------------------------------