Pureform, Incorporated

Pureform, Incorporated, 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 Materiala Labor Overhead Work in process inventory, beginning 81,000 5.27,300 $ 39,500 $ 52,600 Units started in proces 774,000 Unita transferred out 830,000 Work in process inventory, ending 25,000 cost added during the month $ 1,022,825 5 486,550 $ 600, 800 The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 20% complete with respect to labor and overhead. 3:12 Required: 1. Compute the first department's equivalent units of production for shaterials, 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.) M Materials Labor Overhead 1. Equivalent units of production 2. Cost per equivalent unit ences