Frankoff Company had a beginning work-in-process inventory of 31,300 units on June 1. These units contained $126,500 of direct materials and $274,600 of conversion cost. The following data relate to activity during June: Production completed (units) Ending work in process, 40% complete (units) Direct materials used Conversion cost 72,600 23,900 $264,500 $703,400 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 doller.) D. Determine the cost of the June 30 work in process. (Round your intermediate calculations to 2 decimal places and final ans to neerest whole doller) Diredt material B Cost per equivalent unit Dred material Cost of D|Cost of