1. Wintry Clothing, Inc. is a manufacturer of clothes. It has a knitting department and a finishing department. In the finishing department, direct materials are added at the end of the process. Conversion costs are added evenly during the process. Wintry uses the weighted-average method of process costing. The following information of the finishing department for June 2019 is available. 60 units Beginning Work in Process Inventory (50% complete): Transferred-in costs (TIC) Materials Conversion $60,000 $0 $24,000 Transferred-in during June Completed and transferred out during June 100 units 120 units Costs added to production in June: Transferred-in costs (TIC): Materials cost Conversion cost $117,000 $27,000 $62,400 Ending Work in Process Inventory (75% complete): ????? units Required: 1. Calculate equivalent units of transferred-in costs, direct materials, and conversion costs. 2. Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. 3. Calculate the costs of units completed (and transferred out) and costs of units in ending work in process