Help with these questions using the data above:

1. At the selling price of US$97.00 per unit, what is the gross profit for July if the packaging department adds US$0.04 to each unit and if units sold are 30,000 in June and 35,000 in July? Explain.

2. If the estimate for projected production in July is adjusted down by 20% due to inclement weather, yet total labor and factory overhead costs remain at the original amounts, what is the impact on cost per equivalent unit?

Process Costing - Assembly Department - JUNE Information regarding inventory production for the Assembly Department for June is as follows: $ 716,555 276,612 Direct Materials Costs in June for 41,300 Units Direct Labor Costs incurred in June Factory Overhead costs incurred in June Work completed in June: 35,700 units Ending Work in Progress, June 30:5,600 units, 30% completed 149,520 Equivalent Units of Equivalent Units Production of Production for for Materials Conversion Costs Whole Units Category Started in May: Completed in June Started in June: Completed in June Started in June: Completed in July 35,700 35,700 35,700 5,600 5,600 1,680 TOTAL 41,300 41,300 37,380 a.) Materials cost per equivalent unit $ 17.35 $ 11.40 $ $ $ 28.75 b.) Conversion cost per equivalent unit c.) Cost per unit of finished goods started in May: completed in June d.) Total cost of all finished goods started in May: completed in June e.) Cost per unit of finished goods started and completed in June f.) Total cost of all finished goods started and completed in June g.) Cost per unit of the work in progress inventory on June 30 h.) Total cost of the work in process inventory on June 30 $ 1,026,375.00 $ 28.75 $ $ 116,312.00 Process Costing - Assembly Department - JULY Information regarding inventory production for the Assembly Department for July is as follows: Direct Materials Costs in July for 54,200 Units Direct Labor Costs incurred in July Factory Overhead costs incurred in July Work completed in July: 52,700 units Ending Work in Progress, July 31: 7,100 units, 90% completed $ 944,164 424,834 223,899 Equivalent Units of Equivalent Units of Production Production for for Materials Conversion Costs Whole Units 5,600 3,920 Category Started in June: Completed in July Started in July: Completed in July Started in July: Completed in August TOTAL 47,100 47,100 47,100 7,100 7,100 6,390 59,800 54,200 57,410 a.) Materials cost per equivalent unit 17.42 $ $ $ 11.30 $ 28.72 $ 44,296.00 b.) Conversion cost per equivalent unit c.) Cost per unit of finished goods started in June: completed in July d.) Total cost of all finished goods started in June: completed in July e.) Cost per unit of finished goods started and completed in July f.) Total cost of all finished goods started and completed in July g.) Cost per unit of the work in progress inventory on July 31 h.) Total cost of the work in process inventory on July 31 $ 28.72 $ 1,352,712.00 $ 28.72 $ 195,889.00