Pureform, Inc., uses the weighted-average 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 60,000 $ 67,300 $ 11,400 $21,000

Units started in process 569,000

Units transferred out 590,000

Work in process inventory, ending 39,000

Cost added during the month $889,515 $ 140,975 $ 259,370.

The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% 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.

Materials Labor Overhead

Equalvent units of production

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 Overhead

Cost per equalvent unit