Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow Materials $ 68,600 Labour $ 30,000 Overhead $ 48,000 Work in process, June 1 Litres started in process Litres transferred out Work in process, June 30 Cost added during June Litres 80,000 760,000 790,000 50,000 $907,200 $370,000 5592,000 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 FIFO method of accounting for units and costs. 1. Compute the equivalent units for June's activity for the first processing department Materials Labour Overhead Equivalent units of production