i) Nihon Pty Ltd manufactures Digital cameras. All direct materials are introduced at the start of the production process, and conversion costs are incurred evenly throughout the production process. The business has the following information available for the month of June: Work in process, 1 June - 500 units: Direct material: 100% complete Conversion cost: 75% complete $50,000 $198.000 $248,000 9,500 9,000 Units started during June Units completed during June Cost incurred during June: Direct material Conversion cost $700 000 $600 000 Work in process, 30 June: Direct material: 100% complete Conversion cost: 50% complete Required: Using the weighted average method of process costing: a) Determine the number of physical units in the 30 June work in process. (1 mark) b) Calculate the number of equivalent units for direct material cost and conversion cost. (2 marks) c) Compute the cost per equivalent unit of direct material and conversion cost. (3 marks) d) Determine the total cost of completed units. (2 marks) e) Determine the total cost of the June 30 work in process. (2 marks)