Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the fist department follow The beginning work in process inventory was 80% complete with respect to matenals 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. 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal places.)