Sino-electronics East-Africa Ltd manufactures electric meters for sale to its African and Middle-East customers. The product goes through three departments. The following information is available for the first department during June, 2014. Required: Assume that the company uses the weighted-average process costing. a) Determine the equivalent units for June for the first process. b) Compute the costs per equivalent unit for June for the first process. c) Determine the total cost of ending work in process inventory and the total cost of units transferred to the second process in June. d) Reconcile the total costs assigned to the ending work in process inventory and the units transferred out with the costs in beginning inventory and costs added during the period.