Weighted Average Method, Single Department Analysis, Uniform Costs a. Work in process, June 1 , had 90,000 units (40 percent completed) and the following costs: Required: Round the cost per equivalent unit to the nearest cent. \begin{tabular}{c} Hatch Company \\ Fabrication Department \\ Production Report for June \\ \hline \end{tabular} Cost Information Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Units completed Units, ending work in process Total costs accounted for