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: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units Materials Labor Overhead $1,040 $1,790 5,000 $4,320 45,000 42,000 8,000 $52,800 $21,500 $32,250 The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% 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 over- head for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month