Direct Materials For June Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 1,500 X Started and completed in June 65,100 65,100 65,100 Transferred to finished goods in June 66,600 $5,100 Inventory in process, June 30 2,000 2,000 Total 68,600 67,100 Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginnin to complete the units? How much has been added to the units in ending work in process inven conversion? Feedback Check My Work Partially correct