16 15 points cBook CloverSweet Inc. manufactures a product that goes through two deportments prior to completion. The information shown in the table below is available about work in the first department, the Mixing Department, during June: Work in process, beginning Started into production Completed and transferred out work in process, cnding Units 70,800 554,000 484,600 140,000 Matorials $ 16,000 $413,000 Poncentage Completed Materials Conversion 98% 35% 70% 25% Conversion $ 15,000 $184, 00 Work in process, beginning Cost added during Junc Required: Assume that the company uses the FIFO method. 1. Determine the equivalent units for June for the first process. Materials Conversion Equivalent units of production 2. Compute the costs per equivalent unit for J