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	65,000	$	68,500	$	5,700	$	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 labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% 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
1.	Equivalent Units of Production
2.	Cost Per Equivalent Unit