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 30 Cost added during June Litres Materials Labour 80,000 $68,600 $30,000 Overhead $ 48,000 760,000 790,000 50,000 $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 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 & Overhead 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.) Materials Labour Overhead Cost per equivalent unit