Exercise 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO4-2, L04-3] 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: Units Materials 65,000 68,500 $5,700 21,400 Labor Overhead Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 617,000 610,000 72,000 $905,900 70,524 264,440 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 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