ABC Company had a beginning work-in-process inventory of 30,000 units on June 1.

These units contained $120,000 of direct materials and $272,000 of conversion cost.

The following data relate to activity during June:

Production completed (units) 70,000

Ending work in process, 60% complete (units) 20,000

Direct materials used $258,000

Conversion cost $695,600

ABC uses a weighted-average process-costing system. All materials are added at the

start of manufacturing; in contrast, conversion cost is incurred evenly throughout

production.

Required:

A. Compute the total equivalent units for direct material and conversion cost.

B. Compute the cost per equivalent unit of direct material and conversion cost.

C. Determine the cost of completed production.