Pureform, Incorporated, 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:

The beginning work in process inventory was $75\%$ complete with respect to materials and $60\%$ complete with respect

to labor and overhead. The ending work in process inventory was $55\%$ complete with respect to materials and $35\%$

complete with respect to labor and overhead.

Required:

Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. $($Round

your answers to $2$ decimal places.$)$

Answer is complete but not entirely correct.