Check my work 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 started in process Litres transferred out Work in process, June 30 Cost added during June Litres 95,000 Materials Labour 78,200 $ 45,000 Overhead $ 63,000 767,000 782,000 80,000 $1,034,000 $516,400 $ 739,000 The beginning work in process inventory was 75% complete with respect to materials and 70% complete with respect to labour and overhead. The ending work in process inventory was 60% complete with respect to materials and 25% 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 830,000 802,000