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Pureform, Incorporated, uses the weighted-average 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: The beginning work in process inventory was 80% complete with respect to
materials and 60% complete with respect to labor and overhead. The ending work in process
inventory was 75% complete with respect to materials and 50% complete with respect to labor
and overhead. Required: 1. Compute the first department's equivalent units of production for
materials, labor, and overhead for the month. 2. Determine the first department's cost per
equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2
decimal places.)

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