A+ Industries manufacturers lawn furniture through two departments: Framing and Painting. Materials are entered at the beginning of each process. For June, the following cost data are obtained from the two work in process accounts:

Framing Painting

Work in Process, April 1 $ 0 $ ?

Materials 48,000 ?

Conversions costs 78,000 114,800

Cost transferred in 0 106,700

Costs transferred out 106,700 ?

Work in process, June 30 19,300 ?

REQUIRED:

a. If 15,000 tables were started in production on June 1 and 11,000 tables were transferred to Painting, what was the unit cost of materials for June in the Framing Department?

b. Using the data in (a) above, what was the per unit conversion cost of the tables transferred to Painting?

c. Continuing the assumption in (a) above, what is the percentage of completion of the units in process on June 30 in the Framing Department?