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 85,000 680,000 695,000 70,000 Materials Labour $ 70,200 $ 35,000 Overhead $ 53,000 $835,000 $319,500 $514,200 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 50% 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. Materials Equivalent units of production Labour & Overhead 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.) Materials Cost per equivalent unit Labour Overhead