Pureform, Inc., uses the FIFO method in its process costing system. It manufactures a product that passes through two Data for a recent month for the first department follow Units Work in process inventory, beginning 65,000 $ Materials 68,500 $ Labor 5,700 Overhead $ 21,400 Units started in process 617,000 Units transferred out 610,000 Work in process inventory, ending 72,000 Cost added during the month $1,484,100 $268,290 $ 327,910 The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to overhead. The ending work in process inventory was 55% complete with respect to materials and 35% complete with res 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. (Roun- answers to 2 decimal places.) 1 Equivalent units of production 2 Cost per equivalent unit Materials Labor Overhead Total