Baxter manufacturing assembles its products in one production department. Information for the department for the month of June is as follows: 1,000 units, % completed 4,000 units 700 units, completed Beginning Inventory: Started and finished: Ending inventory: Costs for the department were as follows: $17,800 $75,200 $25,500 $15,300 Beginning inventory: Materials: Labor: Overhead: Inventory of finished goods at the beginning of the month was 1,800 units at a unit cost of $23.50 per unit. The company sold and shipped 4,800 units during the month and uses a FIFO inventory flow. There were 2,000 units left in the finished goods inventory at the end of the month. Determine the following: 1. Equivalent units of production for the department. 2. The per unit processing cost. 3. Cost of the units started last month and finished this month. 4. Cost of units started and finished this month. 5. Cost of ending inventory. 6. Cost of units complete and transferred to finished goods. 7. Cost of goods sold. 8. Finished goods inventory.