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 | 63,000 | $ | 54,400 | $ | 22,100 | $ | 26,900 |
| Units started in process | 599,000 | | | | | | |
| Units transferred out | 620,000 | | | | | | |
| Work in process inventory, ending | 42,000 | | | | | | |
| Cost added during the month | | $ | 719,840 | $ | 272,760 | $ | 332,060 |
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The beginning work in process inventory was 80% complete withrespect to materials and 65% complete with respect to labor andoverhead. The ending work in process inventory was 60% 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
