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 Work in process inventory, beginning Units started in process Materials Labor 5,000 $4,120 $ 1,040 45,000 Overhead $1,790 Units transferred out 42,000 Work in process, inventory, ending 8,000 Cost added during the month $ 52,000 $ 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.) 1 Equivalent units of production 2 Cost per equivalent unit Materials Labor Overhead