BC Company had a beginning work-in-process inventory of 30,000 units onJune 1. These units contained $120,000 of direct materials and $272,000 of conversion cost. The following data relate to activity during June:(14 points)Production completed (units)70,000Ending work in process, 60% complete (units)20,000Direct materials used$258,000Conversion cost$695,600

ABC uses a weighted-average process-costing system. All materials are addedat the start of manufacturing; in contrast, conversion cost is incurred evenlythroughout 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.