Che Exercise 5-9 (Algo) Equivalent Units and Cost per Equivalent Unit--Weighted-Average Method [LO5-2, LO5-3] Pureform, Incorporated, 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 followi Materials $ 34,000 Labor 5.41,900 Overhead $ 55,600 Work in process Inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 36,000 319,000 840,00 65.000 $ 1,111,425 $ 516,500 $ 656,025 The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% 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.) Materials Labor Overhead 1. Equivalent units of production 2 Cost per equivalent unit