A company blends a special product in a one-department process. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of June, the work-in-process is 40 percent complete and at the end of the month it is 90 percent complete.

Other data for the month include:

Cost of direct materials- $804,000

Conversion Costs - $1,242,000

Beginning work-in-process costs:

Materials $76,000

Conversion $42,000

Beginning work-in-process inventory: 1000 bottles

Units started: 10,000 bottles

Units transferred out to finished goods: 8000 bottles

Required: Answer the following questions using the weighted-average method:

a. How many bottles are in ending work-in-process inventory?

b. Determine the equivalent units of production for materials and conversion costs.

C. Compute the unit costs of production.

d. Determine the costs to be assigned to the units transferred out in June.

e Determine the costs to be assigned to ending work-in-process inventory.