Pureform, Inc., uses the FIFO method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Work in process Units started in process Units transferred out Work in process inventory, ending Cost added during the month inventory, beginning 68,00068,700 $22,800 32,900 649,000 670,000 47,000 804,750 239,590 $409,825 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: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your Total LaborOverhead Materials 1 Equivalent units of production 2. Cost per equivalent unit