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 Complete Units Materials Conversion Work in process, beginning 44,000 75% 38% Started into production, 357,000 Completed and transferred out 313,000 Work in process, ending. 88,000 60% 25% Materials Conversion Work in process, beginning Cost added during June $ 29,500 $598,000 $ 26,000 $183,000 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