Question...

Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Labor Overhead Work in process inventory, beginning 81,000 $ 77,300 $ 39,500 $ 52,600 Units started in process 774,000 Units transferred out 830,000 Work in process inventory, ending 25,000 Cost added during the month $1,022,825 $ 486,550 $ 648,800 The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 20% complete with respect to labor and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivalent units for the month for the first department. 2. Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)