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Napco Refining Company processes gasoline. On June 1 of the current year, 4,500 units were 3/5 completed in the Blending Department. During June, 36,000 units

Napco Refining Company processes gasoline. On June 1 of the current year, 4,500 units were 3/5 completed in the Blending Department. During June, 36,000 units entered the Blending Department from the Refining Department. During June, the units in process at the beginning of the month were completed. Of the 36,000 units entering the department, all were completed except 5,400 units that were 1/5 completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows:

Equivalent units of production in June:
To process units in inventory on June 1: 4,500 3/5 2,700
To process units started and completed in June : 36,000 4,500 31,500
To process units in inventory on June 30: 5,400 1/5 1,080
Equivalent units of production 35,280

Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Department for June.

To process units in inventory on June 1 fill in the blank 1
To process units started and completed in June fill in the blank 2
To process units in inventory on June 30 fill in the blank 3
Equivalent units of production fill in the blank 4

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