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		100,000		$	81,200		$	50,000		$	68,000
Litres started in process		808,000
Litres transferred out		838,000
Work in process, June 30		70,000
Cost added during June				$	1,142,000		$	716,800		$	869,200

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 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 Junes activity for the first department.

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