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: Percent Complete Units Materials Conversion Work in process _. beginning 51 , 900 15% 30% Started into production 449 , 000 Completed and transferred out 399 ,000 Work in process , ending 101 , 900 60% 40% Materials Conversion Work in process, beginning $ 47,400 $ 26,900 Cost added during June $427,400 $146,900 Required: Assume that the company uses the weighted-average method. 1. Determine the equivalent units for June for the rst process. Equivalent units of production - k 2. Compute the costs per equivalent unit for June for the first process. (Round your answers to 3 decimal places.) Cost per equivalent unit - 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in June. (Round intermediate calculations to 3 decimal places.) Cost of ending work in process inventory Cost of units completed and transferred out 4. Prepare a report that reconciles the total costs assigned to the ending work in process inventory and the units transferred out with the costs in beginning inventory and costs added during the period. {Round intermediate calculations to 3 decimal places.) Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for Costs accounted for as follows: Transferred to next department: Work in process June 30 Conversion Total cost accounted for