Exercise 5-9 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO5-2, LO5-3] Pureform, Inc., 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: 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 with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 20% 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.)