Ghinwa Inc. uses two departments to process all units: Assembly and Packaging. The Assembly department has the following production and cost data for June 2021:

Production: Beginning inventory 400 units that are 100% completed as to materials and 30% completed as to conversion costs; units started during June are 6,600 units; ending inventory of 1,000 units 80% completed as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $27,000 of materials and $20,000 of conversion costs; materials costs added in Assembly during June, $50,000; labor and overhead applied in Assembly during June, $8,000 and $6,000 respectively.

Based on the above, the total number of physical units that should be accounted for during June are: *

6,000 units

6,600 units

7,000 units

None of the above

Based on the above, what were the total equivalent units of production for conversion costs for the month of June? *

6,800 equivalent units

800 equivalent units

7,000 equivalent units

None of the above

Based on the above, the unit production costs for June are $ ------ for material and $ ------ for conversion costs *

$12.8 and $42.5

$11 and $4.8

$11 and $5

None of the above

Based on the above, the total cost accounted for the ending work in process of June was: *

$11,000

$4,000

$15,000

None of the above