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 65,000 $ 68,500 $ 5,700 $ 21,400 Units started in process 617,000 Units transferred out 610,000 Work in process inventory, ending 72,000 Cost added during the month $ 905,900 $ 70,524 $ 264,440 The beginning work in process inventory was 75% complete for materials and 60% complete for labor and overhead. The ending work in process inventory was 55% complete for materials and 35% complete for labor and overhead. Required: Compute the first department's equivalent units of production for materials, labor, and overhead for the month. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. Note: Round your answers to 2 decimal places. Materials Labor Overhead Equivalent units of production Cost per equivalent units