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: Units Materials Labor Overhead Work in process inventory, beginning 80,000 $ 122,200 5 37,400 $ 50, 380 Units started in process 762,000 Units transferred out 810,000 Work in process inventory, ending 32,000 Cost added during the month $1,650, 340 $392,700 $431,200 50 The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 25% 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 unit for materials, labor, overhead, and in total for the month (Round your answers to 2 decimal places.) Materials Labor Overhead L Equivalent units of production 12 Cost per equivalent und