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	87,000	$	84,400	$	42,200	$	55,900
Units started in process	829,000
Units transferred out	850,000
Work in process inventory, ending	66,000
Cost added during the month		$	986,520	$	491,190	$	654,920

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 25% 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.

2.	Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)