Lawncraft Ltd manufactures wooden lawn furniture using an assembly line process. All direct materials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing. An examination of the company's work in process inventory account for June revealed the following selected information:

Debit side: 1 June balance: 200 units, 25% complete as to conversion, cost $18,000* Production started: 800 units Direct material used during June: $43,000 June conversion cost: $30,000

Credit side: Production completed: 600 units * Supplementary records revealed direct material cost of $12,000 and conversion cost of $6,000 Discussions with manufacturing staff revealed that the ending work in process was 75 per cent complete with respect to conversion costs.

Using weight average costing method:

(a) Calculate the number of units in the 30 June work in process inventory.

(b) Calculate the cost of goods completed during June and prepare the appropriate journal entry to record completed production.

(c) Calculate the cost of the 30 June work in process inventory