Pureform, Inc. uses the weighted average method in its process costing system. It produces a product that goes through two parts. The data for the last month for the first department are as follows:

	units	Materials		Labor force		overhead
Working in process inventory, starting	70.000	$	61.100	$	26.300	$	37.500
Units that start processing	669.000
Transferred units	690.000
Working in process inventory, finished	49.000
Added cost during the month		$	808.060	$	323.805	$	462.650

Initial work in the process inventory was 90% complete in terms of materials and 75% in terms of labor and overheads. Finishing work in the process inventory was completed 70% according to materials and 50% according to labor and general expenses.

Necessary:

1. Calculate the monthly equivalent production units for the first division's material, labor and overheads.

2. Determine the first department's monthly equivalent per unit cost for materials, labor, and overheads.

Answer rating: 100% (QA)

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