Question: Pureform, Incorporated, uses the weighted - average method of process costing. It manufactures a product passing through two departments. Data for a recent month for

Pureform, Incorporated, uses the weighted-average method of process costing. It manufactures a product passing through two departments. Data for a recent month for the first department follow:
Units Materials Labor Overhead
Work in process inventory, beginning 80,000 $ 68,600 $ 30,000 $ 48,000
Units started in process 760,000
Units transferred out 790,000
Work in process inventory, ending 50,000
Cost added during the month $ 907,200 $ 370,000 $ 592,000
The beginning work in process inventory was 80% complete for materials and 75% complete for labor and overhead. The ending work in process inventory was 60% complete for materials and 20% complete for labor and overhead.
Required:
Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

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