9 15 points 02:12:04 Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow: Work in process, June 1 Litres 80,000 Materials Labour Overhead $ 68,600 $ 30,000 $ 48,000 Litres started in process 760,000 Litres transferred out Work in process, June 30 Cost added during June 790,000 50,000 $907,200 $370,000 $592,000 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 FIFO method of accounting for units and costs. 1. Compute the equivalent units for June's activity for the first processing department. Materials Labour Overhead Equivalent units of production