=+4 completed:

Direct materials (3,000  $14.00) $42,000 Conversion (3,000  1⁄

4  $8.30) 6,225 ________

$48,225 ________ ________ From Smelting Department, 42,000 units $596,400 Direct labor 212,435 Factory overhead 156,040 During June, 3,000 units in process on June 1 were completed, and of the 42,000 units entering the department, all were completed except 4,500 units that were 4