3,800 units 80% completed (25,000 materials and 35,400 conversion) 60,400

Direct materials 368,000

Factory overhead 188,000

Total Cost 860,400

During June 32,000 units were placed into production and 31,200 units were completed. On June 30, the inventory of work in process were 40% completed. Inventories are accounted for using the weighted average cost method and all materials are added at the beginning of the process. Determine the cost of units. Two decimal places