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 26,000 Percentage Completed Materials Conversion 80% 30% Started into production 564,000 Completed and transferred out 538,000 Work in process, ending 52,000 60% 20% Materials Hork in process, beginning Cost edded during June $ 16,000 $364,000 Conversion $ 21,500 $152,000 Required: Assume that the company uses the FIFO method. 1. Determine the equivalent units for June for the first process Answer is complete but not entirely correct.