250 units The Cuckoo Clock Shop manufactures clocks on a highly automated assembly line. Its costing system uses Two cost categories: direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Cuckoo Clock Shop uses weighted average costing. Data for the Assembly Department for June 2013 are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) Units started during June Work in process, ending inventory: 150 units Direct materials (100% complete) Conversion costs (75% complete) Costs for June 2013: Work in process, beginning inventory: Direct materials $90,000 Conversion costs $135,000 $500,000 Direct materials costs added during June $500,000 Conversion costs added during June 800 units a. Calculate the number of units completed and transferred out during June. b. Calculate the number of equivalent units for direct materials and conversion costs for June. c. Calculate the direct materials cost per equivalent unit and conversion cost per equivalent unit during Junc. d. Calculate the amount of conversion costs and direct materials costs assigned to ending Work-in-Process inventory for June 8