Materials are added to production at the beginning of the manufacturing process, and factory overhead is applied to each unit at the rate of 60 percent of direct labor costs. Its operations for June show the following ending inventories of work in process and finished goods as reflected in the general ledger:

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Units Costs Work in process (50% complete for labor and overhead)... Finished goods. 300,000 S$ 870,000 200,000 900,000 No finished goods inventory existed on June 1. The operating data for the month are: Costs Units Materials Labor Work in process, June 1 (80% complete for labor and overhead) Units started during June 200,000 1,000,000 S$ 200,000 S$ 315,000 June's materials costs 1,300,000 June's labor costs. 1,780,000 Units completed. 900,000 Required: (a) Materials. 1. Calculate the unit costs for June for: (b) Labor. (c) Overhead. 2. Determine the cost of completed units and ending work in process. 3. Using T-accounts, prepare a summary of cost flows from Work in Process Inventory through Finished Goods Inventory to Cost of Goods Sold.