Sha Sunshine Beach Company manufactures suntan lotion through two departments: XX and YY. Materials are entered at the beginning of each process. For June, the following cost data are obtained from the two work in process accounts. XX YY $0 ?? Work in process, June 1 Materials Conversion costs Costs transferred in Costs transferred out Work in process, June 31 510,000 330,000 0 700,000 200,000 ?? 380,000 700,000 ?? 2? Instructions: (support your answers with an explanation). (a) If 3,100 suntan lotions were started into production on June 1 and 2,600 suntan lotions were transferred to YY, what was the unit cost of materials for June in the YY Department? (b) Using the data in (a) above, what was the per unit conversion cost of the suntan lotions transferred to YY? (c) Continuing the assumptions in (a) above, what is the percentage of completion of the units in process at June 31 in the XX Department