Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow: The beginning work in process inventory was 75% complete with respect to materials and 70% 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. 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.)