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 $ 57,100 Labor $ 27,700 Overhead $ 39,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 73,000 689,000 710,000 52,00 $1,230,930 $ 441,480 $ 475,440 The beginning work in process inventory was 75% complete with respect to materials and 60% 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.) Materials Labor Overhead Total 1 Equivalent units of production 2 Cost per equivalent unit ere to search O E HomewuIR1 Check Selzik Company makes super premium cake mixes that go through two processing departments--Blending and Packaging. The following activity was recorded in the Blending Department during July 10,000 170,000 20,000 Production data: Units in process, July 1 (materials 100% complete; conversion 38% complete) Units in process, July 31 (materials 100% complete; conversion 48% complete) Cost data: Work in process inventory, July 1: Materials cost Conversion cost Cost added during the month Materials cost Conversion cost s $ 8,500 4,900 $ 139,400 $ 244,200 All materials are added at the beginning of work in the Blending Department. The company uses the FIFO method in its process costing system Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion for July 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion for July 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for July 4. Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total for July 5. Prepare a cost reconciliation report for the Blending Department for July