A-1 Products manufactures wooden furniture using an assembly-line process. All direct materials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing. An examination of the companys Work-in-Process Inventory account for June revealed the following selected information.

Debit side:

June 1 balance: 300 units, 30% complete as to conversion, cost $21,300*

Production started: 900 units

Direct material used during June: $45,000

June conversion cost: $25,700

Credit side:

Production completed: 700 units

*Supplementary records revealed direct-material cost of $15,000 and conversion cost of $6,300. Conversations with manufacturing personnel revealed that the ending work in process was 60 percent complete as to conversion.

Part A: Determine the number of units in the June 30 work-in-process inventory

Part B: Determine the cost of the June 30 work-in-process inventory