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Exercise 4-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO42, L043) Inc., 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 Work in process inventory, beginning 63,000 54,400 $ 22,100 26,900 Units started in process Units transferred out Work in process inventory, ending Cost added during the month 599,000 620,000 42,000 $ 719,840 $272,760 $ 332,060 The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending workin process inventory was 60% complete with respect to materials and 50% complete with respect to labor and overhead. Required: 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. (Round your answers to 2 decimal places.) Answer is complete but not entirely correct. Materials Labor Overhead 705,200 692,600 686,300 s 1 10 S 043S 052 Equivalent units of 2. Cost per equivalent unit