Refer to the data for Pureform, Inc., in Exercise 4-9.
Pureform, Inc., 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:
Assume that the company uses the FIFO method in its process costing system.
1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.
2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month.

Units Materials Labor Overhead Work in process inventory, beginning 5,000 $4,320 $1,040 $1,790 Units transferred out 42,000 $52,800 $21,500 $32,250