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	73,000	$	57,100	$	27,700	$	39,000
Units started in process	689,000
Units transferred out	710,000
Work in process inventory, ending	52,000
Cost added during the month		$	755,360	$	341,030	$	481,560

The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 25% 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. (Round your answers to 2 decimal places.)