Standard process costing) Renoir Company uses a standard costing system to account for its pita bread manufacturing process. The pita bread is pack¬ aged and sold by the dozen. The company has set the following standards for production of each package:

On June 1, the company had 6,000 individual pita breads in process; these were 100 percent complete as to ingredients, 0 percent complete as to pack¬ aging, and 70 percent complete as to labor and overhead. During June, 155,000 pitas were started and 157,000 were finished. Ending inventory was 100 percent complete as to ingredients, 0 percent complete as to the pack¬ aging, and 60 percent complete as to labor and overhead.

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

b. What was the cost of the packages transferred to Finished Goods Inven¬ tory during June?

c. What was the cost of the ending Work in Process Inventory for June?LO1.

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Direct material-ingredients $0.45 0.05 Direct material-package Direct labor Overhead Total cost 0.07 0.11 $0.68