Use the following information for the DepartmentX to cakulate the required for the month of June. The company uses FIFOmethod. Beginning inventory (June 1) Units of product 8 326 % of completion- direct materials 21 % % of completion-direct labour 37% % of completion- factory overhead 62 % Units started during June 39 814 Units transferred from Department X to Department Y in June 29 058 Ending inventory (June 30) 19082 Units of product % of completion- direct materials 75 % % of completion - direct labour 29 % % of completion- factory overhead 73 % Manufacturing costs during June: Direct materials 1 234 189 S Direct labour 953 456 S Factory overhead 548 971 $ Required - Calculate: 1. Physical flow of units 2. Equivalent units of production for (FIFO method): a. Direct materials b. Direct labour C. Factory overhead 3. Cost per equivalent unit