. Prepare journal entries showing the flow of costs through the two processing departments during April. EXERCISE 6-6 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO2, LO3] Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow: Materials $ 68,600 Labour $ 30,000 Overhead $ 48,000 Work in process, June 1...... Litres started in process.... Litres transferred out .......... Work in process, June 30............ Cost added during June .......... Litres 80,000 760.000 790,000 50,000 $907,200 $370,000 $592,000 The beginning work in process inventory was 80% complete with respect to materials and 75% 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 first department. 2. Determine the costs per equivalent unit for June. CHECK Cost pe = $119 fe $0.50 fc $0.80 fc