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 68,000 $ 68,700 $ 22,800 $ 32,900 Units started in process 649,000 Units transferred out 670,000 Work in process Inventory, ending 47,00 Cost added during the month $804,750 $239,590 $ 489,825 The beginning work in process Inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 10% 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 test department's cost per equivalent unit for materials, labor overhead, and in total for the month. (Round your answers to 2 decimal places.) Labor Overhead Tot units of production 2. Cost person unit