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 77,000 $ 68,900 $ 31,500 $ 43,500 Units started in process 729,000 Units transferred out 750,000 Work in process inventory, ending 56,000 Cost added during the month $ 911,380 $ 388,700 $ 537,140 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 25% 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.