Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Materials $ 54,800 Labor $ 22,400 Overhead $ 32,800 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 66,000 629,000 650,000 45,000 $ 876,820 $ 407,680 $439,040 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 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