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: Units Materials $ 49,700 Overhead $ 24,300 Labor Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month $10,600 61,000 579,000 600,000 40,000 $347,070 $ 894,815 $289,225 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% 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 answers to 2 decimal places.) Answer is complete but not entirely correct. Total Materials Labor Overhead Equivalent units of production 620,000 612,000 612,000 0.61 $ 1.52(x $ 0.49x$ 2.35 X 2. Cost per equivalent unit $