Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow: Litres Materials Labour Ovrhead 80,000 $ 68,600 $ 30,000 $ 48,000 760,000 Work in process, June 1 Litres started in process Litres transferred out Work in process, June 30 Cost added during June 790,000 50,000 S907,200 $370,000 $599,000 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: Compute the Equivalent Units and Cost per Equivalent Units (Steps 1 through 4) Step 1 Physical Units Units to Account For Litres WIP Beginning Units Started Required: Compute the Equivalent Units and Cost per Equivalent Units (Steps 1 through 4) Step 1 Physical Units Units to Account For Litres WIP - Beginning Units Started Total to Account For Litres Step 2 Equivalent Units Units Accounted For Completed and Transferred WIP - Ending Total Accounted For Equivalent Units Direct Materials Direct Labour 100% 60% Overhead 100% 20% 100% 20% Total Cost Direct Materials Direct Labour Overhead Cost per Equivalent Unit Costs to Account For WIP - Beginning Costs added Step 3 Total costs to account for Equivalent Units Step 4 Cost/Equivalent Unit Check figure 1.19 0.50 0.80