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: Units Materials Labor Overhead Work in process inventory,beginning 79,000 $ 75,100 $ 36,400 $ 49,100 Units started inprocess 751,000 Units transferred out 800,000 Work in processinventory, ending 30,000 Cost added during the month $ 1,557,385 $612,440 $ 688,995 The beginning work in process inventory was 70%complete with respect to materials and 55% complete with respect tolabor and overhead. The ending work in process inventory was 50%complete with respect to materials and 30% complete with respect tolabor and overhead. Required: Assume that the company uses the FIFOmethod in its process costing system. 1. Compute the firstdepartment's equivalent units of production for materials, labor,and overhead for the month. 2. Compute the first department's costper equivalent unit for materials, labor, overhead, and in totalfor the month. (Round your answers to 2 decimal places.)
