Pureform, Incorporated, uses the FIFO method of process costing. It manufactures a product passing through two departments. Data for a recent month for the first department follow: Units Materials Labor Overhead Work in process inventory, beginning 64, 000 $ 64, 800 $ 27,900 $ 34, 600 Units started in process 609,000 Units transferred out 630, 000 Work in process inventory, ending 000'Et Cost added during the month $ 1, 321, 774 $ 417, 165 $ 357, 570 The beginning work in process inventory was 85% complete for materials and 70% complete for labor and overhead. The ending work in process inventory was 65% complete for materials and 25% complete for 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