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:

Work in process inventory, beginning	69,000	$	82,500	$	24,900	$	35,800
Units started in process	659,000
Units transferred out	680,000
Work in process inventory, ending	48,000
Cost added during the month		$	1,044,080	$	160,925	$	482,775

The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% 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.

Materials Labor Overhead Total

1. Equivalent units of production

2. Cost per equivalent unit