Pureform, Inc, uses the weighted-average method in its process costing system,.it manufactures a product that passes through bwo departments. Data for a recent month for the first department follow Units Materials 1,000 61,700 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 26,800 s 38,100 679,000 700,000 50,000 s815,550 330,700 469,5so materials and 55% complete with respect to labor and The beginning work in process inventory was 70% complete with respect to overhead. The and overhead. ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.) Materials Labor 1. Equivalent units of production 2. Cost per equivalent unit