Units	Materials	Labor	Overhead
Work in process inventory, beginning	66,000	$ 54,800	$ 22,400	$ 32,800
Units started in process	629,000
Units transferred out	650,000
Work in process inventory, ending	45,000
Cost added during the month		$ 725,300	$ 276,175	$ 405,110

The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% 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. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.)