Pureform, Inc., uses the weighted$-$average 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 $5,000$ $ $4,320$ $ $1,040$ $ $1,790$

Units started in process $45,000$

Units transferred out $42,000$

Work in process inventory, ending $8,000$

Cost added during the month $ $52,800$ $ $21,500$ $ $32,250$

The beginning work in process inventory was $80\%$ complete with respect to materials and $60\%$ complete with respect to labor and overhead. The ending work in process inventory was $75\%$ complete with respect to materials and $50\%$ 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.

$2.$ Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. $($Round your answers to $2$ decimal places.$)$