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 Completed Work in process, beginning Started into production Work in process, ending Units 70,000 Materials Conversion 65% 35% 410,000 Completed and transferred out 340,000 140,000 70% 15% Materials Conversion Work in process, beginning $ 16,000 $ 23,000 Cost added during June $474,000 $178,000 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