3. (22 points) Beverage Bottlers blends a special product in a one department process. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of June, the work-in-process is 40 percent complete and at the end of the month it is 90 percent complete. Other data for the month include: Cost of direct materials Conversion Costs Beginning work-in-process costs: Materials Conversion Beginning work-in-process inventory Units started Units transferred out to finished goods Required: $804,000 $1,242,000 $76,000 $42,000 2,000 Bottles 20,000 Bottles 16,000 Bottles Answer the following questions using the weighted-average method: 10000-16000-4000 a. How many bottles are in ending work-in-process inventory? 6.000 (b. Determine the equivalent units of production for materials and conversion costs. Compute the unit costs of production. 2046000 22000 M d. Determine the costs to be assigned to the units transferred out in June. 1023000 CC 2000 402000 621000 e. Determine the costs to be assigned to ending work-in-process inventory.