Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Labor Work-in-process inventory, beginning 63,000 $54,400 $22,100 Overhead $26,900 Units started in process 599,000 Units transferred-out 620,000 Work-in-process inventory, ending 42,000 Cost added during the month $802,980 $360,030 $420,035 The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 50% complete with respect to labor and overhead. Required: Assume that the company uses the FIFO method of accounting for units and costs. 1. Compute the equivalent units for the month for the first processing department. 2. Determine the costs per equivalent unit for the month.