Pureform, Inc., uses the FIIFO 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 61,700 Labor $26,800 Overhead Work in process inventory, beginning Units started in process Units trans ferred out Work in process inventory, ending Cost added during the month 71,000 679,000 700,000 50,000 $ 38,100 $1,181,775 $608,355 811,140 The beginning work in process inventory was 70 % complete with respect to materials and 55 % complete with respect to labor and overhead. The ending work in process inventory was 50 % complete with respect to materials and 30 % complete with respect to labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and 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.) verhead for the month. Labor Overhead Materials Total 1. Equivalent units of production 2. Cost per equivalent unit