Name 19. (16pts) The inventory at June and costs charged to Work in Process during June are as follows 3,800 units, 80% completed ($25,000 Materials, $35,400 conversion) Direct materials, 32,000 units Direct labor $ 60,400 368,000 244,000 188.000 $860.400 Factory overhead Total cost to be accounted for During June 31,200 units were completed and transferred, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 40% completed Inventories are costed by the FIFO method and all materials are added at the beginning of the process Determine the following presenting your computations: (a) equivalent units of production for conversion cost (b) material cost per equivalent unit and conversion cost per equivalent unit. e) total cost of finished goods completed in the current period (transferred) (d) total cost of work in process inventory at June 30 (ending WIP) (a) (b) Material Conversion (c) (d)