Brumby Supplies (BS) factures splashbacks. BS costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A to complete production. Direct materials (DM) are added at the beginning of production. Conversion costs (CC) are incurred evenly throughout production.

Costs for Department A for June 2019 are:

Work in process, beginning inventory, direct materials $220,000

Work in process, beginning inventory, conversion costs $120,000

Direct materials costs added during June $850,000

Conversion costs added during June $614,000

Data for Department A for June 2019 are:

Work in process, 1 June (Degree of completion: DM 100 %, CC 20%): 3,000 units

Units started during June: 4,500 units

Work in process, 30 June (Degree of completion: DM 100 %, CC 40%): 2,000 units

Required: ( all answers should be supported by calculation: Round to two decimal places)

a. How many units were completed and transferred out in June?	(2.5 marks
b. Assume BS uses the weighted-average process costing method. What were the costs per equivalent unit for DM and CC in June?	(2.5 marks)
c. Assume BS uses the weighted-average process costing method. What were the total costs assigned to the work in process inventory at the end of June?	(2.5 marks)
d. Assume BS uses the weighted-average process costing method. What were the total costs assigned to the units completed and transferred out in June?	( 2.5 marks)

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