Highlander Corporation is a manufacturer that uses the average cost method to account for costs of production. Highlander manufactures a product that is produced in 3 separate departments: molding, assembling, and finishing. The following information was obtained for the assembling department for the month of June:

Work in Process, June 1: 4,000 units composed of the following:

Transferred in from molding department - $60,000

Costs added by assembling department:
Direct Materials $21,000
Direct Labor 10,800
Overhead Applied 4,700

The following activity occurred during the month of June:

1. 20,000 units were transferred in from the molding department at a cost of $300,000

2. $145,400 of costs were added by the assembling department:

Direct Materials: $ 83,400
Direct Labor: 43,200
Factory Overhead 18,800

3. 16,000 units were completed and transferred to the finishing department. At June 30, 8,000 units were still in process. The degree of completion of work in process at June 30 is as follows:

Direct materials: 90%
Direct labor: 70%
Factory overhead applied: 35%

Question: What is the unit output for the month (total equivalent production) for materials?

What is the unit output for the month (total equivalent production) for labor?

What is the unit output for the month (total equivalent production) for factory overhead?

What is the total cost per unit for the month?

What are the "Total costs to be accounted for?"

What is the unit cost for the month for materials?

What is the cost of ending work in process?

What is the unit cost for the month for labor?

What is the unit cost for the month for factory overhead?

What is the total cost of goods finished and transferred to the finishing department during the month?

What is the cost of production for the assembling department for the month?