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 47,000 Percentage Complete Materials Conversion 60% 25% Started into production 544,000 Completed and transferred out 497,000 Work in process, ending 94,000 50% 15% Materials Conversion Work in process, beginning Cost added during June $ 28,000 $599,000 $ 16,000 $189,000 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