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: Work in process, beginning Units 44,000 Materials 90% Percentage Completed Conversion 25% Started into production 341,000 Completed and transferred out 297,000 Work in process, ending 88,000 50% 30% Materials Conversion Work in process, beginning Cost added during June $ 17,000 $463,000 $ 21,000 $132,000 Required: Assume that the company uses the FIFO method. 1. Determine the equivalent units for June for the first process. Equivalent units of production Materials Conversion 301,400 312,400 2. Compute the costs per equivalent unit for June for the first process. (Round your answers to 3 decimal places.) Conversion Materials Cost per equivalent unit $ 1.536 $ 0.423: 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.) Materials Conversion Total