Healthcheck Corp, manufactures an antacid product that passes through two departments. Data for June for the first department follow: Work in process, June 1 Litres started in process Litres transferred out Work in process, June 301 Cost added during June Litres 89,000 Materials Labour Overhead $ 73,600 $39,000 $57,000 690,000 749,000 30,000 $912,000 $637,800 $770,200 The beginning work in process inventory was 70% complete with respect to materials and 65% complete with respect to labour and overhead. The ending work in process inventory was 70% complete with respect to materials and 10% complete with respect to labour and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivalent units for June's activity for the first department. Materials Equivalent units of production Labour & Overhead Required: Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivalent units for June's activity for the first department. Equivalent units of production Materials Labour R Overlinad 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.) Labour Overhead Materials Cost per equivalent unit