Compute the costs per equivalent unit for the month for the first process. $($Round your answers to $3$ decimal places.$)$Gamma$,$ Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the

first process follows:

Costs in the beginning work$-$in$-$process inventory of the first processing department were materials, $$7,518$; and conversion cost,

$$18,000.$ Costs added during the month were materials, $$67,554$; and conversion cost, $$393,390.$

Required:

Assume that the company uses the weighted average cost method of accounting for units and costs. Determine the equivalent units

for the month for the first process.