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. The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 20% complete with respect to labor and overhead Required: 1. Compute the first department's equivaient 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. onswers to 2 decimal ploces.)