Pureform, Inc., uses the weightedaverage 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:
Units Materials Labor Overhead
Work in process inventory, beginning $ $ $
Units started in process
Units transferred out
Work in process inventory, ending
Cost added during the month $ $ $
The beginning work in process inventory was complete with respect to materials and complete with respect to labor and overhead. The ending work in process inventory was complete with respect to materials and complete with respect to labor and overhead.
Required:
Compute the first department's equivalent units of production for materials, labor, and overhead for the month.
Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. Round your answers to decimal places.
