Exercise $5-9($Algo$)$ Equivalent Units and Cost per Equivalent Unit$$Weighted$-$Average Method $[$LO$5-2,$

LO$5-3]$

Pureform, Incorporated, uses the weighted$-$average method of process costing. It manufactures a product passing through two

departments. Data for a recent month for the first department follow:

The beginning work in process inventory was $85\%$ complete for materials and $70\%$ complete for labor and overhead. The ending work

in process inventory was $65\%$ complete for materials and $50\%$ complete for labor and overhead.

Required:

Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month.

Note: Round your answers to $2$ decimal places.