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 67,e00 62,600 23,200 $33,708 Labor Overhead Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 639,ee0 660, e0e 46, $828,290 285,69 $ 416,205 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 55% complete with respect to materials and 25% 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 ovhead for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead 1. Equivalent units of production 2. Cost per equivalent unit