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 | 64,000 | $ | 64,800 | $ | 27,900 | $ | 34,600 |
| Units started in process | 609,000 | | | | | | |
| Units transferred out | 630,000 | | | | | | |
| Work in process inventory, ending | 43,000 | | | | | | |
| Cost added during the month | | $ | 1,321,774 | $ | 417,165 | $ | 357,570 |
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The beginning work in process inventory was 85% complete withrespect to materials and 70% complete with respect to labor andoverhead. The ending work in process inventory was 65% completewith respect to materials and 25% complete with respect to laborand overhead.
Required:
Assume that the company uses the FIFO method in its processcosting system.
1. Compute the first department's equivalent units of productionfor materials, labor, and overhead for the month.
2. Compute the first department's cost per equivalent unit formaterials, labor, overhead, and in total for the month.(Round your answers to 2 decimal places.)
