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		96,000		$	79,000		$	46,000		$	64,000
Litres started in process		771,000
Litres transferred out		807,000
Work in process, June 30		60,000
Cost added during June				$	1,055,000		$	609,200		$	836,900

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 55% 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.

	Materials	Labour & Overhead
Equivalent units of production

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

	Materials	Labour	Overhead
Cost per equivalent unit