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:

UnitsMaterialsLaborOverheadWork in process inventory, beginning64,000$64,800$27,900$34,600Units started in process609,000Units transferred out630,000Work in process inventory, ending43,000Cost added during the month$856,330$343,735$426,740

The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 25% complete with respect to labor and overhead.

Questions:

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.)

Materials Labor Overhead

1.Equivalent units of production

2.Cost per equivalent unit