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: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 73,000 Materials $ 57,100 Labor $ 27,700 Overhead $ 39,000 689,000 710,000 52,000 $ 1,230,930 $ 441,480 $ 475,440 The beginning work in process inventory was 75% complete for materials and 60% complete for labor and overhead. The ending work in process inventory was 55% 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. Note: Round your answers to 2 decimal places. 1. Equivalent units of production 2. Cost per equivalent unit Materials Labor Overhead Total