2) Pet Products Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities:

Beginning work in process inventory	4,500 items, 1/4 complete with regards to conversion costs
Units placed in production	15,000 units
Units completed	17,500 units
Ending work in process inventory	2,000 items, 3/4 complete with regards to conversion costs
Cost of beginning work in process	Direct Materials = $3,000; Conversion Costs = $2,250
Direct material costs, current	$16,500
Conversion costs, current	$23,945

Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Compute the following using average method:

1. Units completed and transferred out.
2. Total cost to account for.
3. Equivalent units with respect to direct materials and conversion costs.
4. Cost per direct materials equivalent units and cost per conversion cost equivalent units.
5. Total cost assigned to units completed and transferred out.
6. Total cost assigned to units in ending inventory.