O & M Inc. manufactures and antacid product that passes through two departments. Data for June for the first department as follow: The beginning work in process inventory was 75% complete with respect to materials and 40% completed with respect to conversion. The ending work in process inventory was 50% complete with respect to material and 25% with respect to conversion. Required: Assume the company uses weighted -average method of accounting for units and costs. Determine the equivalent units for June for the first process. Compute the cost per equivalent unit for June for the first process