Q1 . The inventory at June 1 and costs charged to Work in Process - Department 60 during June are as follows : 3,800 units , 80 % completed ( $ 25,000 Materials , $ 35,400 conversion ) $ 60,400 Direct materials , 32,000 units 368,000 Direct labour 244,000 Factory overhead 188,000 Total cost to be accounted for \$860,400 During June , 32,000 units were placed into production and 31,200 units were completed , including those in inventory on June 1. On June 30 , the inventory of work in process consisted of 4,600 units that were 40 % completed . Inventories are costed by the average cost method and all materials are added at the beginning of the process . Determine the following , presenting your computations : a . equivalent units of production for conversion cost b . conversion cost per equivalent unit and material cost per equivalent unit total and unit cost of finished goods completed in the current period d . total cost of work in process inventory at June 30