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	86,000	$	84,000	$	41,900	$	55,600
Units started in process	819,000
Units transferred out	840,000
Work in process inventory, ending	65,000
Cost added during the month		$	1,111,425	$	516,500	$	686,025

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 weighted-average method of accounting for units and costs.

1.a

Compute the equivalent units for the month for the first 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.)

	Materials	Labor	Overhead
Cost per equivalent unit