ABC uses the weighted-average method in its process costing system. Data concerning the first processing department for the month of June 2021 are listed below: Closing balance for last month found the following Closing balance WIP inventory 5.000 units: (May) 80% complete for materials costing 20% complete to Conversion cost costing $100.000 $ 20,100 ABC started units 40.000 production during June and 30.000 was transferred to department B Ending WIP inventory 15,000 units: 10% complete for materials 15% complete for Conversion costs Materials costs added during the month $120.000 Conversion Cost added during the month $140.000 Required: A. Determine the equivalent units of production (EU) for the first processing department for the month of June. B. Calculate the cost per equivalent unit for Materials and for Conversion cost for the month in the first processing department. C. Calculate the cost of Ending WIP inventory D. Calculate the cost of goods completed and transferred out