Cartwright Company adds materials at the beginning of the process in the molding department, which is the first of two stages of its production cycle. Cartwirght uses the FIFO method. Information concerning the materials used in the department in June is as follows:

	Units		Material Costs
Work in process, June 1	30,000		$32,000
Units started during June	120,000		$154,000
Units completed and transferred to next department
during June	130,000

Required

Complete the following: (Note: Round unit costs to two decimal places.)

A. The total units to account for are .

B. The units in EWIP are .

C. The units started and completed are .

D. The total equivalent units of materials are .

E. The materials cost per equivalent unit is $.

F. The cost of materials found in EWIP is $.