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 inventory, beginning Units started in process Units 71,000 Materials Labor Overhead $ 61,700 $26,800 $38,100 679,000 Units transferred out 700,000 Work in process inventory, ending Cost added during the month 50,000 $1,181,775 $608,355 $811,140 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 not complete. Materials Labor Overhead Total 1 Equivalent units of production 675,300 2 Cost per equivalent unit 1.75 O