Pureform, Incorporated, uses the FIFO 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	Labor	Overhead
Work in process inventory, beginning	87,000	$ 84,400	$ 42,200	$ 55,900
Units started in process	829,000
Units transferred out	850,000
Work in process inventory, ending	66,000
Cost added during the month		$ 986,520	$ 491,190	$ 654,920

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 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. 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
2. Cost per equivalent unit