Martin Company manufactures a single product. The company uses the weighted average cost method in its process costing system. Activity for June has just been completed. An incomplete production report for the first processing department follows Quantity Schedule Units to be accounted for: Work in process, June 1 (all materials, 75% labour and overhead added last month) Started into production 17,500 93,000 Total units 110,500 Total Cost Whole Unit Materials Labour Overhead Cost to be accounted for: $ 1,560 $ 3,000 Work in process, June 1 Cost added by the department $ 17,860 125,740 13,300 62,200 75,500 110,500 21,480 $23,040 103,600 42,060 $ 45,060 103,600 Total cost (a) $143,600 Equivalent units (b) Cost per EU, (a)-(b) 0.68 + $ 0.22 + $ 0.43 $1.33