Frankoff Company had a beginning work-in-process inventory of 30,200 units on June 1. These units contained $121,000 of direct materials and $272,400 of conversion cost. The following data relate to activity during June Production completed (units) Ending work in process, 50% complete (units) Direct materials used Conversion cost 70,400 20,600 259,000 $696,800 Frankoff uses a weighted-average process-costing system. All materials are added at the start of manufacturing; in contrast, conversion cost is incurred evenly throughout production Required A. Compute the total equivalent units for direct material and conversion cost. B. Compute the cost per equivalent unit of direct material and conversion cost. (Round your answers to 2 decimal places.) C. Determine the cost of completed production. (Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.) D. Determine the cost of the June 30 work in process. (Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.) A. Equivalent units Direct material Conversion B. Cost per equivalent unit: Direct material Conversion C. Cost of completed production D. Cost of work-in-process