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Gamms, inc menuctures a product that passes through two production processes. A quartey schedule for a recent month for the first proxest tollows: Costs in the beginning work in process imencory of the first peocessing cepartment weie matertais, 510,024 and conversion cost. $10,000 Conts sdded during the month were materials, $96.072, and comersion cest, $5$0,255 Required: 1. Assume that the company utes the weighed average cost niethod of accounting for units and costs. Determine the equivalent units for the menth for the firs procets. 2. Compute the costs per equivalent unit for the month for the frut process (Hound your answers to 3 decimai places)