19. (13pts) The inventory at June 1 and costs charged to Work in Process during June are as follows: WIP, June 1, 3,800 pounds Direct materials added during June, 32,000 pounds Conversion costs during June $ 35,516 244,000 188,000 Work in process, June 30, 4,600 pounds, 40% completed Goods finished during June, 31,200 pounds Inventories are costed by the weighted average method and all materials are added at the beginning of the process. Determine the following, presenting your computations: (a) equivalent units of production (b) cost per equivalent unit (c) total cost of finished goods completed in the current period (transferred) (d) total cost of work in process inventory at June 30 (ending WIP) (a) (b) (c) (d)