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 Work in process inventory,beginning Units started in process Units transferred out Work in process inventory,ending Cost added during the month Units Materials Labor Overhead 61,000 49,700 10,600 24,300 79,000 00,000 40,000 657,100 130,160 300,060 The beginning work n process inventory was 70% complete with respect o materials and 55% complete with espect o 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: 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 . Equivalent units of production Cost per equivalent uni