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 rst department, the Mixing Department, during June: Percentage Complete Units Materials Conversion Work in process, beginning 60,000 70% 25% Started into production 424,000 Completed and transferred out 364,000 Work in process, ending 120,000 50% 15% Materials Conversion Work in process, beginning S 28,000 5 18,000 Cost added during June $519,000 $182,000 Required: Assume that the company uses the FIFO method. 1. Determine the equivalent units for June for the first process. Equivalent units of production 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: Cost of ending work in process inventory Costs of units transferred out Total cost accounted for