Neon Lamp Post uses process costing. During June, the Painting Department of Neon Lamp Post completed production of 43,700 LED lamp posts. At the beginning of June, the company had 1,300 posts that were 75 percent complete with respect to material and 50 percent complete with respect to conversion costs. During the month, the company started production of 44,000 posts. How many posts were in Work in Process at the end of June?

please mention all calculation in detail