Piscataway Plastics Company manufactures a highly specialized plastic that is used extensively in the automobile industry. The following data have been compiled for the month of June. Conversion activity occurs uniformly throughout the production process.

Work in process, June $1-50,000$ units:

Direct material: $100\%$ complete, cost of

Conversion: $40\%$ complete, cost of

Balance in work in process, June $1$

Units started during June

Units completed during June and transferred out to finished$-$goods inventory

$$120,000$

Work in process, June $30$:

$\backslash$table$[[\frac{34,400}{\text{\$}\text{\$}154,400}$