Part 1.

The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (39% completed)	4,000 units
Completed units during June	62,100 units
Ending inventory (61% complete)	3,700 units

What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?

Part 2.

Department A had 5,000 units in Work in Process that were 63% completed at the beginning of the period at a cost of $6,600. During the period, 36,300 units of direct materials were added at a cost of $76,230 and 38,300 units were completed. At the end of the period, 3,000 units were 31% completed. All materials are added at the beginning of the process. Direct labor was $26,200, and factory overhead was $5,100. The cost of the 3,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was