Exercise 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO4-2, L04-3] Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units MaterialsLabor Overhead 5,000 $ Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 4,320 1,040 $ 1,790 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 Assume that the company uses the weighted-average method of accounting for units and costs 1. Compute the equivalent units for the month for the first department Materials Labor Overhead Equivalent units of production 2. Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead ost per equivalent unit