Question 1: O & M Inc. manufactures and antacid product that passes through two departments. Data for June for the first department as follow: Units Material Conversion Work in process inventory, June 1 ...... 800 $7,800 $ 7,600 Work in process inventory, June 30..... 1,800 Cost added during the period $ 128,600 $220,800 Units started into production 9,900 The beginning work in process inventory was 65% complete with respect to materials and 35% completed with respect to conversion. The ending work in process inventory was 70% complete with respect to material and 60% with respect to conversion Required: Assume the company uses weighted -average method of accounting for units and costs. 1. Determine the equivalent units for June for material. 2. Compute the cost per equivalent unit for June for conversion 3. Determine the total cost of transferred out. 4. Determine the total cost of ending work in process inventory. 5. What is the total reconciliation? 26C