Classic 50s Flooring produces linoleum flooring. Below is a partial production cost report for the Mixing Department. In the report, a unit is a gallon of linoleum cement (a mixture of linseed oil, pine resin, and wood flour).

Production Cost Report/June

Quantity Reconciliation

Units in beginning WIP 400

Units started 2,100

Units to account for 2,500

Units completed 2,300

Units in ending WIP ( 100% Material 70% conv. costs A?

Units accounted for B?

Cost Per Equivalent Unit Calculation

Cost Material Labor Overhead Total

Beginning WIP $475 $1,200 $2,400 $4075

Cost incurred $4,125 $11,610 $23,830 $39,565

during June

Total $4,600 $12,810 $26,230 $43,640

Units

Units Completed 2,300 2,300 2,300

Equivalent units, c? d? e?

ending WIP

Total f? g? h?

Cost per

equivalent unit i? j? k? l?

Fill in the missing data (items a through l Please)