The beginning work in process inventory was 85% complete with respect to materials and 80% complete with respect to babour and overhead. The ending work in process inventory was 70% complete with respect to materiafs and 10% complete with rospect to labout and overhead. Required: Assume that the company uses the weighted-average method of accounting for units and costs. 1. Compute the equivaient units for June's activity for the first department. 2. Determine the costs per equivalent unit for June. (Round your answers to 2 decimal ploces.)