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Pureform, Incorporated, uses the FIFO method of process costing. It manufactures a product passing through two departments. Data for a recent month for the first department follow: The beginning work in process inventory was 80% complete for materials and 65% complete for labor and overhead. The ending work in process inventory was 60% complete for materials and 50% complete for labor and overhead. Required: 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. Note: Round your answers to 2 decimal places