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

L$05-3]$

Pureform, Incorporated, 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:

The beginning work in process inventory was $80\%$ complete with respect to materials and $75\%$ complete with respect to labor and

overhead. The ending work in process inventory was $60\%$ complete with respect to materials and $20\%$ complete with respect to labor

and overhead. $1.$ 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.