and (b) units in May 31 Work l PROBLEMS Group A P5-51A Process costing in a single processing department Learning Objectives 1, 2, & 3) Decker Cosmetics produces a lip balm used for cold-weather sports. The balm is factured in a single processing department. No lip balm was in process on May 31 Decker Lips started production on 20,000 lip balm tubes during June. Direct materials added at the beginning of the process, but conversion costs are incurred evenly thr out the process. Completed production for June totaled 15,000 units. The June 30 work manu- , and rough- in process was 30% of the way through the production process. Direct materials costing S5,800 were placed in production during June, and direct labor of $3,400 and manufac turing overhead of $560 were assigned to the process Requirements 1. Draw a time line for Decker Cosmetics. 2. Use the time line to help you compute the total equivalent units and the cost per equivalent unit for June. Assign total costs to (a) units completed and transferred to Finished Goods and (b) units still in process at June 30. 4. Prepare a T-account for Work in Process Inventory to show activity during June, including the June 30 balance