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 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 :

Material=?

Labour and Overhead=?

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

Cost per equivalent units:

Material=?

Labour=?

Overhead=?