te Chapter 6 Systems Design: Process Costing The beginning work in process inventory was 80% complete wit and 75% complete with respect to labour and overhead. The ending work was 60% complete with respect to materials and 20% complete with resi prcess respect to materi rocess invent mplete with respect to labou and overhead Required: Assume that the company uses the weighted-average method of accounting for 1. Compute the equivalent units for June's activity for the first department d 2. Determine the costs per equivalent unit for June. units and costs