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In: AccountingPureform, Inc., uses the weighted-average method in its processcosting system. It manufactures a product that...Pureform, Inc., uses the weighted-average method in its processcosting system. It manufactures a product that passes through twodepartments. Data for a recent month for the first departmentfollow:UnitsMaterialsLaborOverheadWork in processinventory, beginning5,000$4,320$1,040$1,790Units started in process45,000Units transferred out42,000Work in process inventory,ending8,000Cost added during the month$52,800$21,500$32,250The beginning work in process inventory was 80% complete withrespect to materials and 60% complete with respect to labor andoverhead. The ending work in process inventory was 75% completewith respect to materials and 50% complete with respect to laborand overhead.Required:1. Compute the first department's equivalent units of productionfor materials, labor, and overhead for the month.2. Determine the first department's cost per equivalent unit formaterials, labor, and overhead for the month. (Round youranswers to 2 decimal places.)