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 68,000 $ 68,700 $ 22,800 $ 32,900 Units started in process 649,000 Units transferred out 670,000 Work in process inventory, ending 47,000 Cost added during the month $ 908,780 $ 280,815 $ 405,655 The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 10% complete with respect to labor and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivalent units for the month for the first department. 2. Determine the costs per equivalent unit for the month