Pureform, Incorporated, uses the weighted-average 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 70,000 Materials $ 61,100 Labor $ 26,300 Overhead $ 37,500 669,000 690,000 49,000 $ 808,060 $ 323,805 $ 462,650 The beginning work in process inventory was 90% complete for materials and 75% complete for labor and overhead. The ending work in process inventory was 70% complete for materials and 50% 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. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. Note: Round your answers to 2 decimal places. 1. Equivalent units of production 2. Cost per equivalent unit Materials Labor Overhead