Check my work 7 departments. Data for a recent month for the first department follow 10 81,000 76,000 36,30049,200 790,000 60,000 769,000 Units transferred out during the Print The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and References overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead. Required: Assume that the company uses the FIFO method in its process costing system. 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.) units of