Pureform, Inc., 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, beginning 5,000 $4,320 $1,040 $1,790
Units started in process 45,000
Units transferred out 42,000
Work in process, ending 8,000
Cost added during the month $52,800 $21,500 $32,250

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The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead.


Required:
Assume that the company uses the weighted-average method of accounting for units and costs.

(a) Compute the equivalent units for the month for the first department.

Materials Labor Overhead
Equivalent units of production ? ? ?

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(b) Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

Materials Labor Overhead
Cost per equivalent unit $ ? $ ? $ ?

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