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 $ 68,500 Labor 5,700 Overhead $ 21,400 $ Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 65,000 617,000 610,000 72,000 $1,484,100 $ 268,299 $ 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 Total 1. Equivalent units of production 2. Cost per equivalent unit