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Saved 6 Help Save Power Company passes its product through several departments, the last of which is the Finishing Department. Conversion costs are added evenly throughout the process in this department. One-fourth of direct materials is added at the beginning of the process, and the remaining three-fourths is added when the process is 50% complete with respect to conversion costs. During June, 475,000 units of product were transferred to finished goods. Of these units, 100,000 units were 40% complete with respect to conversion costs at the beginning of the period and 375,000 were started and completed during the period. At the end of June, the work in process inventory comprised 225.000 units that were 30% complete with respect to conversion costs. Total costs to account for include $949,375 for conversion costs and $616,250 for direct materials. Assume that only 467.500 units were completed and transferred out during the month of June and that the remaining 7.500 units were considered normal spoilage. The spoiled units were 100% complete for materials and 80% complete for conversion costs. Also, assume there was no abnormal spoilage during June. Required: 1. Prepare a production report for the month ended June 30 for the Finishing Department Charge the costs of all normal spoilage to manufacturing overhead. Power Company Production Report - Finishing Department For the month ended June 30 Equivalent Units Materials Conversion Units accounted for Transferred out Normal spoilage Work in process, ending Equivalent units 0 2. Calculate the cost per equivalent units. (Round Cost per equivalent unit to 3 decimal places.) Total Materials Conversion Costs Cost per equivalent unit