26.

The inventory at June 1 and costs charged to Work in ProcessDepartment 60 during June are as follows:

3,800 units, 60% completed	$ 60,400
Direct materials, 32,000 units	378,000
Direct labor	274,000
Factory overhead	168,000
Total cost to be accounted for	$880,400

During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 85% completed. Inventories are costed by the first-in, first-out method and all materials are added at the beginning of the process.

Determine the following (Round unit cost data to four decimal places to minimize rounding differences):

a. Equivalent units of production for conversion cost. fill in the blank 1

b. Conversion cost per equivalent unit: (Round to four decimal places.)

c. Total and unit cost of finished goods started in prior period and completed in the current period

Total cost (Round to the nearest dollar.)	$fill in the blank 3
Unit cost (Round to four decimal places.)	$fill in the blank 4

d. Total and unit cost of finished goods started and completed in the current period

Total cost (Round to the nearest dollar.)
Unit cost (Round to four decimal places.)

e. Total cost of work in process inventory, June 30 (Round to the nearest dollar.)