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: Labor Units Materials 79,00075,100 36,400 $ 49,100 Overhead Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 751,000 800,000 30,000 $1,557,385 612,440 688,995 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 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 830,000 730,000 730,000 2. Cost per equivalent unit 2.12 $ 0.84 0.94 $ 0.94