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Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the rst department follow: Litres Materials Labour Overhead. Work in process, June 1 88,000 5 73,200 5 38,000 5 56,000 Litres started in process 692,000 Litres transferred out 730,000 Work in process, June 30 50,000 Cost added during June 5 892,000 5 554,000 5 758,000 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 60% complete with respect to materials and 20% 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 rst department. Equivalent units of production 2,417,200 - 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