EXERCISE 9-8 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [L02, L Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units :Materials ..Laborei Overheads Work in process, beginning Units started in process 5,000 45,000 42,000 $4,320 $1,040 $1,790 Cost added during the month. . . . . .. . $52,800 $21,500 $32,250 The beginning work in process inventory was 80% complete with respect t 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 1. Compute the equivalent units for the month for the first department. 2. Determine the costs per equivalent unit for the month. o materials and method of accounting for units and costs