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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

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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 51,200 442,000 392,000 101,200 Conversion Materials 75% 30% Work in process, beginning Started into production Completed and transferred out Work in process , ending 60% 40% Conversion $ 26,200 $146,200 Materials Work in process, beginning Cost added during June $ 46,700 $426,700 Required Assume that the company uses the weighted-average method 1. Determine the equivalent units for June for the first process Materials Conversion Equivalent units of production 2. Compute the costs per equivalent unit for June for the first process. (Round your answers to 3 decimal places.) Materials Conversion Co st per equivalent unit

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