Pureform, Inc., uses the FIFO 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 Unita Materials Labor Overhead 61,600 5 15,700 29,100 Work in process eventory, beginning Units started in process Units transferred out Work in process inventory, anding Cost added during the month 559.000 580,000 38,000 $1,310,830 $ 194,530 $ 222,320 The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 45% 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. Compute the first department's cost per equivalent unt for materials, labor, overhead, and in total for the month (Round your answers to 2 decimal places.) Materials Labor Overhead Total Equivalent units of production 2. Costerilent