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 86,000 $ 70,200 $ 39,600 $ 53,000 Units started in process 814,000 Units transferred out 820,000 Work in process inventory, ending 80,000 Cost added during the month $1,798,200 $399,050 $437,855 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 40% 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.) Materials Labor Overhead Total 1 Equivalent units of production 2 Cont per equivalent unit CH 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: Materials $ 70,200 Labor $ 39,600 Overhead $ 53,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 86,000 814,000 B20,000 80,000 $1,798, 200 $398, 050 $437,855 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 40% 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.) Materials Labor Overhead Total 1. Equivalent units of production 12 Gost per equivalent unit