12 Saved Help Save & Exit 3 Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow: Materials $ 81,200 Labour $50,000 Overhead 568,000 Work in process, June 1 Litres started in process Litres transferred out Work in process, June 30 Cost added during June Litres 100,000 828,000 838,000 70,000 $1,142,000 $ 716,800 $ 669,200 35.04 The beginning work in process inventory was 80% complete with respect to materials and 75% complete with respect to labour and overhead. The ending work in process inventory was 60% complete with respect to materials and 20% complete with respect to labour and overhead Required: Assume that the company uses the weighted average method of accounting for units and costs 1. Compute the equivalent units for June's activity for the first department Materials Labour & Overhead Equivalent units of production 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.) Materials Labour Overhead Cost per equivalent unit