Najm Company uses a standard costing system to account for its pita bread manufacturing process. The bread is sold in packages of one dozen pieces. The company has set the following cost standards for each package:

Direct material—ingredients .........$0.25

Direct material—packaging ......... 0.05

Direct labor ................ 0.07

Overhead ................ 0.31

Total cost ................$0.68

On June 1, the company had 12,000 pitas in process; these were 100 percent complete as to ingredients, 0 percent complete as to packaging, and 70 percent complete as to labor and overhead. During June, 310,000 pitas were started and 314,000 were finished. Ending inventory was 100 percent complete as to ingredients, 0 percent complete as to the packaging, and 60 percent complete as to labor and overhead.

a. What were the equivalent units of production for June for each cost component?

b. What was the cost of the packages transferred to Finished Goods Inventory during June?

c. What was the cost of the ending WIP Inventory for June?