The beginning work in process inventory was $\backslash (80\backslash \%\backslash )$ complete with respect to materials and $\backslash (65\backslash \%\backslash )$ complete with respect to labor and overhead. The ending work in process inventory was $\backslash (60\backslash \%\backslash )$ complete with respect to materials and $\backslash (50\backslash \%\backslash )$ 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.

$2.$ Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. $($Round your answers to $2$ decimal places.$)$