B 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. Materials $ 51,000 Labor $ 19,300 Overhead $ 27,900 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 57,600 539,000 560,000 36,000 zipped $ 673,750 $ 238,370 $ 3.64, 290 eBook Hint 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. Punt References 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.) Materials Labor Overhead 1. Equivalent units of production 2 Cost por equivalent unit