Materials $ 76,600 Labour $ 44,000 Overhead $ 62,000 Work in process, June 1 Litres started in process Litres transferred out Work in process, June 30 Cost added during June Litres 94,000 747,000 771,000 70,000 $1,014,000 $ 656,200 $ 871,600 The beginning work in process inventory was 85% complete with respect to materials and 80% complete with respect to labour and overhead. The ending work in process inventory was 70% complete with respect to materials and 10% 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 June's 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