Che UCTUS UULUMIWIN HER HY wery i wyrucuys method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June) Work in Process Mixing Department June 1 balance 43,000 Completed and transferred to Finished Goods Materials 138,925 Direct labor 88,500 Overhead 106,000 June 30 balance The June 1 work in process inventory consisted of 5,900 units with $22,770 in materials cost and $20,230 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 38,400 units were started into production. The June 30 work in process inventory consisted of 9,800 units that were 100% complete with respect to materials and 50% complete with respect to conversion 15-a. What is the total cost to be accounted for? 15-b. What is the total cost accounted for? a b. Total cost to be accounted for Total cost accounted for