1 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: 3 points Work in process inventory, beginning Units started in process Units Materials 57,000 $51,000 Labor Overhead $ 19,300 $ 27,900 539,000 Units transferred out 560,000 eBook Work in process inventory, ending Cost added during the month 36,000 $ 673,750 $238,370 $ 344,290 Hint Print References The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% 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.) 1. Equivalent units of production 2. Cost per equivalent unit Materials Labor Overhead 579,800 Check my work