Units 61,000 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: Work in process inventory, Materials Labor Overhead $ 49,700 $ 10,600 $ 24,300 beginning Units started in process 579,000 Units transferred out 600,000 Work in process inventory, 40,000 ending $ Cost added during the month 657,100 130,160 $ 300,060 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% 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.) 1. Equivalent units of production 2. Cost per equivalent unit Materials Labor Overhead