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: Materials $ 57,100 Labor $ 27,700 Overhead $ 39,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 73,000 689,000 710,000 52,000 $ 755,360 $ 341,030 $ 481,560 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 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 overhead for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead 741,200 1. Equivalent units of production 2. Cost per equivalent unit