Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow:

	Litres			Materials			Labour			Overhead
Work in process, June 1		80,000		$	68,600		$	30,000		$	48,000
Litres started in process		760,000
Litres transferred out		790,000
Work in process, June 30		50,000
Cost added during June				$	907,200		$	370,000		$	592,000

The beginning work in process inventory was 80% complete with respect to materials and 75% complete with respect to labour and overhead. The ending work in process inventory was 60% complete with respect to materials and 20% complete with respect to labour and overhead.

Required:

Assume that the company uses the FIFO method of accounting for units and costs.

1. Compute the equivalent units for Junes activity for the first processing department.

Materials	Labor	Overhead
$	$	$

2. Determine the costs per equivalent unit for June. (Round your answers to 1 decimal place.)

Materials	Labor	Overhead
$	$	$