ces CloverSweet Inc. manufactures a product that goes through two departments prior to completion. The information shown in the table below is available about work in the first department, the Mixing Department, during June Percentage Complete Units Materials Conversion Work in process, beginning 60,000 70% 25% Started into production 424,000 Completed and transferred out 364,000 Work in process, ending 120,000 50% 15% Conversion $ 18,000 $182,000 Work in process, beginning Cost added during June Required: Materials $ 28,000 $519,000 Assume that the company uses the FIFO method. 1. Determine the equivalent units for June for the first process. Equivalent units of production Materials 382,000 Conversion 367,000 2. Compute the costs per equivalent unit for June for the first process. (Round your answers to 3 decimal places.) Conversion Cost per equivalent unit $ Materials 1.359 $ 0.496 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in June. (Round intermediate calculations to 3 decimal places.)