Houstin Partners provides management consulting services to government and corporate clients. Houstin has two support

departments-administrative services (AS) and information systems (IS)and two operating departments-government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2020, Houstin's cost records indicate the following:

		Physical Units (tons)	Transferred-In Costs	Direct Materials	Conversion Costs
2	Work in process, beginning inventory (June 1) Degree of completion, beginning work in process	105 $	105,000 100%	$ 0%	0S 31,500 60%
	Transferred-in during June	135
	Completed and transferred out during June	200
	Work in process, ending inventory (June 30)	40
	Degree of completion, ending work in process		100%	0%	75%
	Total costs added during June		$ 180,000 $	45,000 $	104,000

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1. Calculate equivalent units of transferred-in costs, direct materials, and conversion costs.
2. Summarize total costs to account for, and calculate cost per equivalent unit for transferred-in costs, direct materials, and conversion costs.
3. Assign costs to units completed (and transferred out) and to units in ending work in process.