P21-1A Find-it. Inc.. engraves and prints address books. Production occurs in three processes: engraving, printing, and binding. The Engraving Department had no work in process on May 31. In mid-June. Find-it started production on 80,000 books. Of this number. 67.600 books were engraved during June. Direct materials are added at the beginning of the engraving process. Conversion costs are incurred evenly throughout the process. The June 30 work in process in the Engraving Department was 60% of the way through the engraving process. Direct materials costing $212.000 were placed in production in Engraving during June, and direct labor of $97.720 and manufacturing overhead of $74.872 were assigned to that department. Required 1. Draw a time line for the Engraving Department, similar to Exhibit 21-6. 2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Engraving Department for June. 3. Assign total cost in the Engraving Department to

(a) units completed and transferred to Printing during June, and

(b) units still in process at June 30. 4. Prepare a T-account for Work in Process Inventory-Engraving to show its activity dur- ing June, including the June 30 balance.