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 Labor Overhead Work in process inventory, beginning, 67,000 $62,600 $ 23,200 $ 33,700 Units started in process 639,000 Units transferred out 660,000 Work in process inventory, ending. 46,000 Cost added during the month $957,600 $507,720 $571,185 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 55% complete with respect to materials and 25% 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.) 1. Equivalent units of production 2. Cost per equivalent unit Materials Labor Overhead Total