Healthcheck Corp. manufactures an antacid product that passes through two departments. Data for June for the first department follow:

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.

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Litres Materials Labour Overhead Work in process, June 1. Litres started in process . Litres transferred out.. Work in process, June 30 Cost added during June... 80,000 760,000 790,000 50,000 $30,000 $48,000 $68,600 $907,200 $370,000 $592,000