Fashion accessories Ltd produces a high-quality fashion accessories that passes through two production processes.

Data for June for the first process follow:

Work in process inventory, June 1 50,000 units

(Direct material 75% completed and conversion 40% completed)

Work in process inventory, June 30 to be calculated in part (a) below

(Direct material 50% completed and conversion 25% completed)

Direct material costs in work in process inventory, June 1 $56,000

Conversion costs in work in process inventory, June 1 $14,900

Units started into production 290,000 units

Units completed and transferred out 310,000 units

Direct materials costs added during June $385,000

Conversion costs added during June $214,500

Required: Using the weighted-average method

(a) Calculate the physical units in ending work in process inventory

(b) Calculate the total equivalent units for direct material and conversion.

(c) Calculate the cost per equivalent unit for direct material and conversion.

(d) Calculate the cost of units completed and transferred out, and the cost of ending work in progress inventory.