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 The beginning work in process imventory was 705 complete with respect to matenals and 55% complete with respect to labor ond overbead The ending work in process inventory was 55% complete with respect to moterials and 25% complete with respect to labor and owerhead Required: 1 Compute the first departments equivalent units of production for materials, labor, and owertiead for the month 2. Determine the fisst department's cost per equivalent una for materials, labor, and owertead for the month. (Round your answers to 2 decimal places.)