Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow Units Materials Labor Overhead 5,000 $4,250 $1,020 $1,750 Work in process, beginning Units started in process Units transferred out Work in process, ending Cost added during the month 53,000 50,600 7,400 $52,100 $21,700 $31,950 The beginning work in process inventory was 81% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 78% complete with respect to materials and 44% complete with respect to labor and overhead Required Assume that the company uses the FIFO method of accounting for units and costs (a) Compute the equivalent units for the month for the first processing 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 "S" sign in your response.) Materials Labor Overhead Cost per equivalent unit