Hoalthcheck 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 25% complete with respect to labour and overhead. Required: Assume that the compary 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.)