Pureform, Inc., data for a recent month follows: The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 10% complete with respect to labor and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. Compute the equivalent units for the month Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)