june $1$ bal $1800$ units $60\%$ completed

june $30$ direct materials, $25800$ units

june $30$ direct labor $43300$

june $30$ factory overhead $33740$

june $30$ goods transferred? units

june $30$ bal $2800$ units $70\%$completed cost per unit of $9\mathrm{.}60$ for direct materials and $3\mathrm{.}00$ for conversion costs

what is cost of beginning work in process inventory completed in june