18. Make up your own June 2020 production data for the assembly department of Cabana Co. in the following format: Beginning Work in Process (WIP) units ???? Beginning WIP completion percentage (for conversion cost)??% (must be less than 100%) Completed units transferred out of the assembly department ???? Ending WIP units ???? Ending WIP completion percentage (for conversion cost) ??% (must be less than 100%) Direct Materials (DM) cost added in June $???? Direct Labor (DL) cost added in June $???? Factory Overhead (FO) cost applied in June $???? Instructions: a) Make up your own June 2020 assembly dept. production data in the format above. b) Calculate Direct Materials Equivalent Units for June 2020 (assume WIP units are 100% complete for Direct Materials cost): c) Calculate Conversion Equivalent Units for June 2020: d) Calculate Direct Materials Cost per Equivalent Unit (rounded to $0.00): e) Calculate Conversion Cost per Equivalent Unit (round to $0.00): 1) Calculate Total Product Cost per Equivalent Unit (add answers to d) and e); round to $0.00)