Bilson Company makes plastic boxes. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of June, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include:

Beginning work-in-process inventory	3,200 units
Units started	4,000 units
Units placed in finished goods	6,400 units
Conversion costs	$200,000
Cost of direct materials	$260,000
Beginning work-in-process costs:
Materials	$154,000
Conversion	$ 82,080

Total conversion cost
Cost transferred out
Direct material cost per equivalent Unit during June
Total cost of direct materials
Total amount debited to the Work-in-Process account during the month of June
Equivalent units for direct materials and conversion costs