Chapter 4 & 7 Saved Pureform, Inc., uses the FIFO 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 $ 75, 100 Labor 36,400 $ Overhead $ 49,100 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 79,000 751,000 800,000 30,000 $1,557,385 $ 612,440 $ 688,995 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% 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 Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead Total 1. Equivalent units of production 2 Cost per equivalent unit