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 86,000 84,000 $ 41,900 S 55,600 Overhead Work in process inventory, beg inn ing Units started in process Units transferred out Work in process inventory, ending Cost added dur ing the month 819,000 840,000 65,000 $1,899, 035 436,320 476,720 The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead Required Assume that the company uses the FIFO method in its process costing system 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