D Question 3 2 pts Refer to the following information about the Finishing Department in the Gallagher Factory for the month of June. Gallagher Factory uses the FIFO method of inventory costing. Beginning Work in Process inventory: Physical units....... % complete for materials % complete for conversion costs Materials cost from May Conversion costs from May Product started: Physical units 5,000 units 70% 25% $7,350 $3,125 44,000 units 4,000 units 40% Ending Work in Process inventory: Physical units % complete for materials % complete for conversion costs Manufacturing costs for June: Materials Conversion costs 10% $96,975 $79,470 Compute cost per equivalent unit for materials for June