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 Units Percentage Completed Materials Conversion Work in process, beginning 26,000 80% 30% Started into production 564,000 Completed and transferred out 538,000 Work in process, ending 52,000 60% 20% Work in process, beginning Cost added during June Materials $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. Materials Conversion Equivalent units of production