Pablo Company calculates the cost for an equivalent unit of production using process costing.

$\backslash$table$[[$Data for June,$],[$Work$-$in$-$process inventory, June $1$: $15,000$ units,$],[$Direct materials: $100\%$ complete,$30,000],[$Conversion: $40\%$ complete,$12,000],[$Balance in work$-$in$-$process, June $1,$$$42,000$