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 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
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:
1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.
2. Determine the costs per equivalent unit for the month.