Finishing department in the Gores Factory for the month of June. Gores Factory uses the weighted-average method of inventory costing.

UnitsDirect Materials Percent CompleteConversion Percent CompleteBeginning work in process inventory5,00070%25%Units started and completed40,000 Completed and transferred out45,000 Ending work in process inventory4,00040%10%

Production cost information for the Finishing department follows.

Beginning work in process Direct materials$ 7,350 Conversion3,125$ 10,475Costs added this period Direct materials$ 96,975 Conversion79,470$ 176,445

(a) Compute the number of equivalent units of production for both direct materials and conversion using the weighted average method. (b) Compute cost per equivalent unit for both direct materials and conversion. (c) Using the weighted-average method, assign Junes costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory.