4) The New Company utilizes process cost accounting. Direct materials are added at the beginning of the production process and labor and overhead are added evenly throughout the production process. Below is the information relating to June 2019. Unit Information: Cost Information: Work In Process June 1 Units started during June Units completed and move to FG Ending Inventory (100% complete material, 60% complete labor &O/H) Direct Material Direct Labor Beginning Costs Costs Incurred during June 1) Compute the units started during June 2) Compute the units completed during June including EUP (Equivalent Units of Production) 3) Compute the cost per unit of material, labor and overhead 23,000 120,000 15,000 400,000 ?????? Overhead 18,000 -62,000 32,000 18,000 180,000

4) The New Company utilizes process cost accounting. Direct materials are added at the beginning of the production process and labor and overhead are added evenly throughout the production process. Below is the information relating to June 2019. Unit Information: Work In Process June 1 Units started during June Units completed and move to FG Ending Inventory ( 100% complete material, 60% complete labor 80H) Cost information: Beginning Cests Cests incurred during June Direct Material 23,000 120,000 Direct Laber 1) Compute the units started during June 2) Compute the units completed during June including EUP (Equivalent Units of Production) 3) Compute the cost per unit of material, labor and overhead