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

70,000

$

61,100

$

26,300

$

37,500

Units started in process

669,000

Units transferred out

690,000

Work in process inventory, ending

49,000

Cost added during the month

$

1,124,210

$

271,420

$

304,520

The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% 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