%, Scarpa Company produces boots in 2 departments: the Tanning department and the Polishing department after that products will be transferred to finished goods. The company uses the weighted average costing system. The following data is related to the Polishing Department for the month of june:

1) For each cost category, compute equivalent units in the Polishing department. Show physical units also in your schedule. (5 pts) 2) For each cost category, summarize total polishing department costs for June and calculate the cost per equivalent unit. (5 pts) 3) Assign costs to the units completed (and transferred out) and units in ending work in process (6 pts).

\begin{tabular}{|l|c|c|c|c|} \hline & Physical units & Transferredin costs & Direct material costs & Conversion costs \\ \hline Beginning WIP (TI: 100%, DM: 0%, CC: 30% ) & 800 & $40,000 & $0 & $8,000 \\ \hline Transferred-in (from Tanning to Polishing dep. during June) & 4,000 & & & \\ \hline Units Completed during June & 3,200 & & & \\ \hline Ending WIP (TI:100\%, DM:0\%, CC:60\% complete) & ?2? & & & \\ \hline Costs added during June & & $200,000 & $320,000 & $96,000 \\ \hline \end{tabular}