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% 30% 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 $ 29,500 Cost added during June $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