Exercise 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO4-2, LO4-3 Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow Units Materials Labor Overhead 27,700 S 39,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 73,000 $ 57,100 689,000 710,000 52,000 s 755,360 341,030 481,560 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 25% 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 Cost per equivalent unit Exercise 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO4-2, LO4-3 Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow Units Materials Labor Overhead 27,700 S 39,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 73,000 $ 57,100 689,000 710,000 52,000 s 755,360 341,030 481,560 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 25% 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 Cost per equivalent unit