6. Uptown Lighting, Inc., produces reading lamps uses a FIFO process costing system to collect costs related to its production. Materials used in producing the lamps are added at the beginning of the process whereas all labour and overhead are added evenly throughout the manufacturing process. The company uses process costing and had the following unit production information available for the month of June: Number of lamps in beginning work in process: 800 Number of lamps completed and transferred to Finished Goods inventory in June: 4,200 Number of lamps in ending work in process: 1,000 Cost data are as follows: Beginning Inventory JUNE Direct Material $2,420 $9,130 Direct Labour $710 $5,160 Manufacturing Overhead S440 $7,620 Total Costs $3,570 $21,910 In June, the lamps in beginning work in process were 40% complete, while the lamps in ending work in process were 80% complete. Required: a) Prepare a "schedule of equivalent production to calculate the number of equivalent units of production for the month of June. b) Calculate the cost per equivalent unit of production for June. c) What will be the cost of the units in the ending Work in Process Inventory at the end of June? d) What will be the cost of the units completed and transferred out