Decker Cosmetics produces a lip balm used for cold-weather sports. The balm is manu- factured in asingle processing department. No lip balm was in process on May 31, and Decker Lips started production on 20,000 lip balm tubes during June. Direct materials are added at the beginning of the process, but conversion costs are incurred evenly through- out the process. Completed production for June totaled 15,000 units. The June 30 work in process was 30% of the way through the production process. Direct materials costing $5,800wereplaced ni production during June, and direct labor of $3,400 and manufac- turing overhead of $560 were assigned to the process. Requirements .1 Draw atime line for Decker Cosmetics. 2. Use the t i m e line to help you compute the total equivalent units and the cost per equivalent unit for June. 3. Assign total costs to (a) units completed and transferred to Finished Goods and (b)u n i t s still in process at June 30. 4. Make a T-account for Work in Process Inventory to show activity during June, including the June 30 balance.