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

Process Costing 165 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.

1. Compute the equivalent units for the month for the first department.

2. Determine the costs per equivalent unit for the month