Determine the equivalent units for June for the first process

Compute the costs per equivalent unit for June for the first process.

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next processing department in June.

Prepare a report that reconciles the total costs assigned to the ending work in process inventory and the units transferred out with the costs in beginning inventory and costs added during the period.

5. Prepare journal entries based upon the production report.