6) The Zygo part of the personal computer manufactured by a major corporation start of the production process while conversion costs are added uniformly throughout process. June is Zygon's Direct materials cost for the month totaled $895,000, while conversion costs equaled $4,225,000. Accounting records indicate that 475,000 chips were started in June and 425,000 chips were complet n Corporation was recently formed to produce a semiconductor chip that forms an essential . The direct materials are added at the first month of operations, and therefore, there was no beginning inventory. ed. Ending inventory was 50% complete as to conversion costs. Required: a. What is the total manufacturing cost per chip for June? b. Allocate the total costs between the completed chips and the chips in ending inventory