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.