Frankoff Company had a beginning work-in-process inventory of 31,400 units on June 1. These units contained $127,000 of direct materials and $274,800 of conversion cost. The following data relate to activity during June:

Production completed (units)		72,800
Ending work in process, 50% complete (units)		24,200
Direct materials used	$	265,000
Conversion cost	$	704,000

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