P21-1B Quickcomm, Inc.. produces components for the telecommunications industry. One part, a laser diode is manufactured in a single processing department. No laser diodes were in process on May 31, and Quickcomm started production on 10,600 units during June. Direct materials are added at the beginning of the process, but conversion costs are incurred evenly throughout the process. Completed production for June totaled 8.500 units. The June 30 work in process was 40% of the way through the production process. Direct materials costing $6.360 were placed in production during June, and direct labor of $4.900 and manufacturing overhead of $2.105 were assigned to the process. Required 1. Draw a time line for Quickcomm, 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 for June. 3. Assign total cost to

(a) units completed and transferred to finished goods, and

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