Use the following information for the DepartmentX to calculate the required for the month of June. The company uses FIFO method. Beginning inventory (June 1) Units of product 8 326 % of completion - direct materials 21 % % of completion - direct labour 37 % % of completion-factory overhead 62 % 39 814 Units started during June 29 058 Units transferred from Department X to Department Yin June 19082 Ending inventory (June 30) Units of product 75 % % of completion- direct materials 29 % % of completion - direct labour 73 % % of completion-factory overhead Manufacturing costs during June: 1 234 189 S Direct materials 953 456 S Direct labour 548 971 S Factory overhead Units of product % of completion - direct materials 75 % % of completion - direct labour 29 % % of completion-factory overhead 73 % Manufacturing costs during June: Direct materials 1 234 189 $ Direct labour 953 456 $ Factory overhead 548 971 $ Required - Calculate: 1. Physical flow of units 2. Equivalent units of production for (FIFO method): Direct materials b. Direct labour c. Factory overhead Cost per equivalent unit