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Pureform, 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. Materials $ 68, 600 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 80,000 760,000 790,ce 50.000 Labor $ 30, Overhead $ 18,00 $ 907,200 $ 170,000 $ 592,000 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 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 1 Equivalent units of production Cost per equivalent unit Labor 200,000 $20.000 1.10 Overhead 700.000 0.80 2 S $ 050