3,800 units, 80% completed ($25,000 materials, 535,400 conversion) Direct materials, 32,000 units Direct labor Factory overhead Total cost to be accounted for $60,400 368,000 244,000 188,000 $860,400 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 that were 40% completed. Inventories are costed by the weighted average method and all materials are added at the beginning of the process. Determine the following: Round cost per unit answers to two decimal places, if necessary. Round equivalent units and total cost to the nearest whole number. a. Equivalent units of production for conversion cost. units b. Conversion cost per equivalent unit and material cost per equivalent unit Conversion cost 5 per equivalent unit Material cost per equivalent unit c. Total and unit cost of finished goods completed in the current period, Unit cost of finished goods completed: Total cost of goods completed during the period: d. Total cost of work in process inventory at June 30. Cavy Company estimates that the factory overhead for the following year will be $1,075,700. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 34,700 hours. The machine hours for the month of April for all of the jobs were 2,280. If the actual factory overhead for April totaled $72,023, determine the over- or underapplied amount for the month. Enter the amount as a positive number