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 60,000 Materials 80% Percentage Completed Conversion 35% Started into production 364,000 Completed and transferred out 304,000 Work in process, ending 120,000 70% 25% Materials Work in process, beginning Cost added during June $ 28,500 $390,000 Conversion $ 23,500 $175,000 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 2. Compute the costs per equivalent unit for June for the first process. (Round your answers to 3 decimal places.) Materials Cost per equivalent unit Conversion