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:

$\backslash$table$[[$Work in process inventory, beginning,Units,Materials,Labor,Overhead$],[$Units started in process,$71,000,$$$61,700,$$$26,800,$$$38,100$